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2019 (9) TMI 527 - HC - VAT and Sales TaxRefund of extra amount deposited during the pendency of appellate proceedings - petitioner claims that entire burden has been born but it only - whether the petitioner is entitled for refund of excess amount paid for the subject assessment years in terms of the judgment in Ext.P3 and/or whether Ext.P4 order gives finality to conclusions recorded in Ext.P3 judgment? HELD THAT:- when the Hon’ble Supreme Court while passing orders in Ext.P4 stated that applications for modification/ clarification stand rejected, anit means that firstly there is no necessity for clarification and secondly the modification of Ext.P3 judgment by issuing necessary directions is not warranted. The word ‘rejected’ is understood to mean to refuse to believe, anaccept, anor consider (something). Upon due consideration of the undisputed circumstances the prayer for refund of difference of amount cannot be directed by this Court. This Court is required to bear in mind that by applying the general principles of refund the case of petitioner could not be examined. This Court in exercise of its jurisdiction under Article 226 of the Constitution ought not to revisit the very same circumstances and grant the prayers as made - Petition dismissed.
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