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2013 (10) TMI 1282 - PUNJAB AND HARYANA HIGH COURTRefund claim - part deposit of penalty in compliance with Section 14(B)(7) of the Punjab General Sales Tax Act, 1948 - Held that:- A perusal of the order reveals that order imposing penalty was held to be non-speaking and ex parte and was therefore, remanded to the Assistant Excise and Taxation Commissioner, Mobile Wing, Jalandhar, to pass a fresh order after granting an opportunity to the petitioner to adduce material evidence in support of his plea that he is not liable for any penalty. The absence of words, that the impugned order has been set aside or that the appeal is allowed, would not raise an inference that the original order subsists. A perusal of the aforesaid extract leaves no ambiguity that order levying penalty was set aside and the matter remanded to the Assistant Excise and Taxation Commissioner, Mobile Wing, Jalandhar, to pass a fresh order. The petitioner, admittedly, deposited ₹ 88,000/- at the time of filing appeal. The appeal having been allowed and order of penalty having been set aside, the petitioner is entitled to refund of ₹ 88,000/-. The mere pendency of the remand case, does not entitle the respondents to retain the amount deposited by the petitioner. - Decided in favour of assessee.
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