2000 (9) TMI 1015

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..... applicant. Mr. J.K. Goswami, learned State Representative, submits that the assessing officer has to follow the procedure as laid down in an administrative order bearing No. 2645(76)--F.T. dated November 20, 1998. He produces a copy of the said administrative order. He points out that the law as it stands now requires that along with a demand notice a Refund Adjustment Order is to be sent and not .....

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..... e treasury officer refused to recognise the same on the ground that the money was not deposited within his jurisdiction. The act of sending the Refund Adjustment Order to the treasury officer is absolutely unjustified. However, we are not going to direct the officer concerned to make payment of the interest personally but we expect that in future the officer concerned shall follow the procedure as .....

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..... ting to admissibility of the interest to the dealer where no appeal of the revision has been preferred and at the same time would refuse to send Refund Adjustment Order along with the demand notice. In our opinion, the applicant is entitled to the interest because the dealer could have earned out of the excess money, had the same been refunded in time. Accordingly, it is directed that respondents .....

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