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2022 (4) TMI 1249 - DELHI HIGH COURTSeeking release of refund claim alongwith pendent lie interest - interest as per Section 42 of DVAT Act on Refund claimed amount - liability to pay exemplary damages to the petitioner - respondents had acted in malafide and colorable exercise of power in with holding the refunds or not - Jurisdiction of civil courts to grant such refunds - HELD THAT:- The concerned Respondents are directed to decide the claim of refund of the Petitioner for ₹ 13,15,968/-, for the 4th quarter of the Assessment Year 2013-14 along with interest as claimed, in accordance with law, rules, regulations and Government policies applicable to the facts and circumstances of the case and also keeping in mind the principles of unjust enrichment propounded by the Hon’ble Supreme Court in MAFATLAL INDUSTRIES LTD. VERSUS UNION OF INDIA [1996 (12) TMI 50 - SUPREME COURT], where it was held that The jurisdiction of civil courts is not barred in entirety regarding the attack against the levy and/or claim for refund. The decision shall be taken by the concerned Respondents, as expeditiously as possible and preferably within a period of 8 weeks from the date of receipt of copy of this order.
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