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2012 (10) TMI 976 - ANDHRA PRADESH HIGH COURTPenalty and interest - demand notice - Held that:- The conclusion is irresistible that there was a systematic failure on the part of the respondents, in particular, the first respondent, in failing to execute the statutory obligation under the fourth proviso to section 33 of the 2005 Act, in refunding the amount of tax deposited by the petitioner along with the applicable interest. This failure is compounded by the impugned notice dated December 28, 2009 which discloses the total and fundamental non-application of mind either to the material on record or to the logical and inevitable legal consequence of the order of the Tribunal dated October 9, 2009 in T.A. Nos. 143, 144 and 145 of 2009. On the analysis above, while quashing the notice dated December 28, 2009.s issued by the first respondent, we direct the first respondent to forthwith and in any event within a period of 10 days from the date of receipt of a copy of this order compute and issue orders of refund of the tax paid/deposited by the petitioner for the assessment years 2005-06, 2006-07 and 2007-08 along with interest as mandated by the provisions of section 33 of the 2005 Act.
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