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2023 (6) TMI 745 - PUNJAB & HARYANA HIGH COURTRefund of accumulated input tax credit - export of services by operation - revenue department is in process of issuing a notice under Section 74(1) of the CGST Act. HELD THAT:- This very issue has been examined by this Court in Ditwakar Enterprises Pvt. Ltd.’s case [2023 (4) TMI 207 - PUNJAB AND HARYANA HIGH COURT] and Modern Insecticides Ltd’s case [2023 (4) TMI 1184 - PUNJAB AND HARYANA HIGH COURT]. In these cases, this Court while relying upon the judgment passed by the Delhi High Court in case titled as Vallabh Textiles vs. Senior Intelligence Officer and others, [2022 (12) TMI 1038 - DELHI HIGH COURT] and judgment passed by the Karnataka High Court in case titled as Union of India and others vs. Bundl Technologies Pvt. Ltd and Others [2022 (3) TMI 625 - KARNATAKA HIGH COURT], has observed that any amount deposited voluntarily by the petitioner during search would not amount to collection of tax under Article 265 of the Constitution and an amount collected without authority of law, would not amount to collection of tax and the same would amount to depriving a person of his property without any authority of law and would infringe his rights under Article 300A of the Constitution of India as well. Since, the respondents have failed to place any material on record to show that they got deposited amount of Rs.83,89,196/- from the petitioners with any authority of law, therefore, we hereby, allow this petition and a direction is being given to the respondents to refund the amount of Rs.83,89,196/- along with the interest @ 6% from the date of filing of this petition, within a period of 30 days after the receipt of certified copy of this order. Application disposed off.
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