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2016 (7) TMI 221 - HC - VAT and Sales TaxRelease (refund) of pre-deposit amount as per the direction of the tribunal - unjust enrichment - The Government filed rectification application No.6/2014 seeking recall of the order on the ground that the same was passed on an apparent error. This application came to be dismissed by the Tribunal by an order dated 21.2.2014. This is how the Government has challenged the said three orders passed by the Tribunal on 27.2.2009, 9.1.2014 and 21.2.2014. Held that:- neither the question of unjust enrichment formed part of the discussion in the original order of the Tribunal nor the Tribunal's order dated 27.2.2009 contained any directions for refund. It was thereafter, not open for the Tribunal to give consequential directions in separate Misc. proceedings taken out by the parties five years after the order was passed by the Tribunal. For such reasons, the orders dated 9.1.2014 and 21.2.2014. are set aside. In the meantime, respondent assessee has already received the refund. Under what circumstances, the refund was released is not known to us and is not necessary for us to go into. We merely take note of the submissions made by the counsel for the respondent. - Petitions disposed of.
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