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2007 (2) TMI 587 - PUNJAB AND HARYANA HIGH COURTPetition for issuance of direction - release the payment deposited - manufacture of yarn - Rejection of refund application - Assessment order set aside - HELD THAT:- We find that the respondents have no right to retain the amount in the absence of any finding that the refund would adversely affect the recovery as per the provisions of section 12(6) of the 1948 Act. The reliance of the respondents on the order (R1), passed u/s 12(6) of the 1948 Act is wholly misplaced because the aforementioned order lacks complete application of mind and the primary requirements of section 12(6) of the 1948 Act remains unsatisfied. A perusal of section 12(6), shows that power to withhold refund could be exercised in cases where appeal or further proceedings under the 1948 Act are pending and the Assessing Authority is of the opinion that the refund is likely to adversely affect the recovery then refund may be withheld and the case be referred to the Commissioner whose order is to be considered final. The order withholding refund is blissfully silent as to how the refund would adversely affect the recovery. The order is absolutely laconic. There is not even a whisper of the material on the basis of which satisfaction has been recorded by the Commissioner. Accordingly the same cannot be sustained in the eyes of law nor can the same be relied upon for the purpose of defeating the claim of the petitioner. Thus, the writ petition is allowed. The order is set aside and a direction is issued to the respondents to refund the amount along with statutory interest expeditiously but not later than two weeks from the date a certified copy of this order is supplied to them. The writ petition is disposed of in above terms.
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