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2016 (7) TMI 132 - HC - VAT and Sales TaxStay on the refund granted to the petition on the ground that revenue has filed an appeal before the Supreme Court - Held that:- the Commercial Tax Officer, should not have passed the order staying the refunds of the petitioner merely on the ground that the department is in the process of filing appeal before the Supreme Court. The High Court had dismissed the department's appeal on 16.04.2015. The department had to thereafter take recourse in law in order to avoid refunding the amounts pursuant to the orders of the Tribunal and the High Court. The Commercial Tax Officer, at any rate cannot, unilaterally decide that since the department is in the process of filing appeal before the Supreme Court, the refund should not be released. Such order is, therefore, quashed. However, now that the department has filed appeal before the Supreme Court in which the Supreme Court has issued notice on application for delay condonation, on the application for leave to appeal and interim relief, there would be no further question of granting refund at this stage still such proceedings are disposed of by the Supreme Court or some interim order is passed directing the department to release fully or partially such refund amounts.
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