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2016 (9) TMI 1248 - HC - VAT and Sales TaxRefund of the excess tax which has been collected for the Assessment years 2009-10 to 2012-13 - order of assessment already passed granting refund, refund vouchers pending - Held that: - This Court would wish to point out that the zeal of the Department in collecting the tax should also apply to cases where the refunds are to be granted. When the order of Assessment has resulted in a positive order in favour of the assessee as a result of which, whatever excess taxes collected or adjusted should be refunded, the Authority should be prompt in effecting refund. Therefore, it appears that there is no valid reason for the respondents to keep the petitioner's requests dated 23.09.2015 and 05.11.2015, for refund vouchers pending for almost one year. There will be a direction to the first respondent to consider the petitioner's representation dated 16.08.2016 and pass orders on merits and in accordance with law, within a period of four week - petition dismissed - decided in favor of petitioner-assessee.
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