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2012 (12) TMI 836 - KERALA HIGH COURTOutstanding refund claim - assessee seeking refund the amounts due to them with interest - Held that:- As decided in SHREE SIMANDAR ENTERPRISES case [2012 (9) TMI 538 - KERALA HIGH COURT] which arose from 2012 (8) TMI 176 - KERALA HIGH COURT the event of the petitioners producing documents pertaining to the identity of the person to whom refund is to be made along with proof of address and also bank account number and executing an indemnity bond undertaking to keep the department indemnified against future claims by someone else who might produce the original of the duty paid challan, the respondent will refund the amount payable to the petitioners. Also to pay interest at 6% per annum was also vacated - directions for refund of excess fine and penalty without interest.
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