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2011 (5) TMI 889 - ALLAHABAD HIGH COURTWhether under the facts and circumstances of this case when the refund of amount of ₹ 5,32,742 to RPSCL is admitted there is no justification for remanding the matter? Held that:- In the present case such an enquiry has been made and it has been found that the revisionist has refunded the amount of ₹ 5,72,742 to the purchaser RPSCL who owe the liability to pay the tax. Thus, the liability to pay/deposit the said amount cannot be fastened upon the revisionist.In the facts and circumstances detailed above, as necessary verification with regard to the refund of the above amount has already been done by the assessing authority and a report submitted, there is no useful purpose in maintaining the order of remand as passed by the Tribunal. Accordingly, the revision is allowed in part and the order of the Tribunal dated January 25, 2011 is modified only to the extent it remands the matter for verification of refund of the aforesaid amount.
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