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2022 (1) TMI 1426 - HC - Indian LawsRefund of amounts collected from the petitioners as stamp duty on Bills of Entry filed for the goods imported - HELD THAT:- There is no escape for the State from the fact that it could not have insisted or compelled the writ-applicants to deposit an amount of Rs. 2,48,45,110/- towards the stamp duty - It appears from the materials on record, more particularly, from page-71 onward that all the delivery orders are in the nature of bill of entry. The respondents nos. 1, 2 and 3 respectively are directed to refund the amount of Rs. 2,48,45,110=00 collected by way of stamp duty from the writ-applicants with 9% interest per annum for the period when the amount was collected till the actual refund of the same. Application allowed.
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