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2012 (6) TMI 764 - HC - VAT and Sales TaxOrder forfeiting the refundable amount - Whether such order amounts to revising the Commissioner's order which is impermissible in law? Held that:- There is no dispute that while completing the assessment, the second respondent ordered refund on the ground that the TDS under section 5H of the Sales Tax Act was already deducted on ballast and cement and therefore, the tax already paid has to be refunded. This finding remained intact and this stood affirmed by the ADC as well as the Commissioner. Therefore, the principle in Mafatlal Industries Ltd. v. Union of India [1996 (12) TMI 50 - SUPREME COURT OF INDIA] has no application. It is not a case of unjust enrichment at all. A bare perusal of section 30C(1) would support the contention of the petitioner that the power to forfeit the tax provided therein is not attracted in a case of this nature. Further, having already passed reassessment order under section 14(4) on January 17, 2000, the second respondent could not have passed the impugned order ignoring the order of the ADC and the Commissioner which are binding on him. The impugned order, therefore, is ex facie unsustainable and it is accordingly set aside. The second respondent shall refund the amount as per form C dated September 5, 2003 within a period of four weeks from the date of receipt of copy of this order along with interest as per section 33E of the Sales Tax Act. W.P. allowed.
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