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2019 (4) TMI 1916 - SC - VAT and Sales TaxRefund of amount deposited by the applicant alongwith Interest - Section 44(4) of the Kerala General Sales Tax Act 1963 - HELD THAT - It is not in dispute that the remanded proceedings have now attained finality and decided in favour of the applicant. As a result of which the amount deposited by the applicant was required to be returned to the applicant. The Department has provided refund of the principal amount along with interest from 10-8-2017 @ 10% in terms of Section 44(4) of the Kerala General Sales Tax Act 1963. On bare reading of the order dated 27-1-2009 the applicant was directed to pay the amount equivalent to tax payable but that was to be treated as deposit with the Department and not payment (of tax dues). The expression used will be treated as deposit not payment ; is quite significant. That position is restated in the final order passed by this Court on 28-4-2011 - The stand of the Department that the refund process ought to be governed by the provisions of the KGSTA in our opinion is inapposite. The amount deposited by the applicant was not towards tax dues as such but to be treated as deposit in terms of order of the Court. That deposit would continue to remain with the Department until the final decision of the High Court and to abide by such orders as may be passed by this Court regarding its refund alongwith interest or otherwise in terms of the final judgment of this Court dated 28-4-2011. Application allowed.
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