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2015 (2) TMI 884 - HC - VAT and Sales TaxRefund of amount deposited as the Entry Tax - In the light of the decision of the Tribunal, as affirmed by the High Court, the petitioner was not liable to pay any Entry Tax on Carbon Black Feed Stock (CBFS) - Held that:- A perusal of the Section 29 indicates that the assessing authority shall refund to dealer any amount of tax, which is paid in excess of the amount due from him under the Act along with interest @ 12% per annum after adjusting towards the tax or any amount outstanding against the dealer under the Act or under the Central Sales Tax Act. Sub-clause (3) of Section 29 of the Act further stipulates that no amount would be refunded where the dealer admits the liability to pay tax in its return. - In the light of the provision there is a specific direction of the Tribunal to refund the amount deposited by the petitioner as no amount of Entry Tax was payable on CBFS as it was not a notified item. The order of the Tribunal has been affirmed by the High Court and, consequently, the respondents were duty bound to refund the amount under Section 29 of the Act. The Tribunal also found that the petitioner had not admitted its liability to pay the tax and had deposited the same under protest in terms of the interim order passed by the High Court. This finding of the Tribunal has also become final and, consequently, it was no longer open to the respondents to reject the petitioner's application on the same ground, which has been dealt and decided by the Tribunal and which has been affirmed by the High Court. Impugned order passed by the assessing authority dated 16.7.2014 cannot be sustained and is quashed - writ of mandamus is issued commanding the assessing authority to refund the amount deposited towards Carbon Black Fee Stock (CBFS) for the assessment years 2006-07 and 2007-08, upto 31st December, 2007. - Interest payable under Section 29(2) of the Act of 1948 would also be calculated from the date of service of the order of the Tribunal @ 12 % per annum till actual refund is made. The said amount shall be paid within six weeks from the date of the production of a certified copy of this order. - Decided in favour of appellant.
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