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2023 (11) TMI 353 - PUNJAB AND HARYANA HIGH COURTRejection of refund claim - refund denied on the ground that the Department is in the process of filing an appeal against the order of the Appellate Authority - HELD THAT:- Inspite of the fact that the order was never appealed against and a period of more than 1 year 4 months have almost gone by, the State has chosen not to refund the amount while passing the impugned order. The writ petition first came up for hearing on 03.07.2023 and an opportunity was given to the State to submit whether an appeal had been filed or not. More time was taken on 21.07.2023 and 29.09.2023 and proceedings had been deferred. However, the appeal has still not been filed. In such circumstances, it is clear that the State is only dilly-delaying on the issue and merely on account of the fact that the State is in the process of filing an appeal, we do not feel that the State is justified in divesting the petitioner of his fruits of litigation which have accrued to him despite a period of 1 year 3 months having gone by. The State is directed to refund the amount due within 2 weeks from the receipt of certified copy of this order - petition allowed.
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