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2016 (12) TMI 1255 - MADRAS HIGH COURTRevision of tax - excess entry tax paid by the petitioner for the relevant assessment years - refund claim - unjust enrichment - Held that: - The specific case of the petitioner is that this liability has not been passed on to the customers. Thus, since there is a binding direction issued by this Court, the respondent ought to have passed an order within the time frame fixed by the Court. Failure to obey the order amounts to committing contempt and as long as the order has not been complied with, the disobedience continues and this Court can even at this juncture initiate contempt proceedings. The petitioner is entitled to know as to why the petitioner's applicable for refund should not be ordered. Therefore, the respondent has to necessarily passed a speaking order as this Court has found that the two primary reasons stated in the written instructions dated 02.08.2016 are not tenable - petition allowed by way of remand.
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