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2015 (5) TMI 169 - KARNATAKA HIGH COURTClim of interest with Refund claim - Excess tax paid - Tribunal deleted the levy of tax imposed by the respondent on parts and accessories of hearing aids and accessories effected under both KVAT Act and CST Act as well as the tax levied on the admitted interstate sales of hearing equipments under the CST Act - Held that:- It appears, till the re-assessment order reached finality, the amount is said to be in the custody of the State/respondent. Be that as it may, it is not that the amount is withheld deliberately for some other reason. The Karnataka Appellate Tribunal ultimately determined the amount holding that the tax levied on the admitted interstate sales of hearing equipments under KVAT Act is to be deleted as the same turnover is levied with CST under the CST Act. In that process, the amount so collected becomes excess and the same has to be refunded. In this regard, seeking for payment of interest may not be appropriate. - since from last five years, the amount is lying with the respondent. It appears, the act of the respondent is not deliberate, in the sense, while considering the case of the petitioner, considerable time has been taken and for that State is not responsible to pay interest. - Writ Petitions are disposed of with a direction to the petitioner to collect the cheque which is kept ready by the Government with respect to refund of the excess amount which was remitted to the government by the petitioner.
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