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TMI Blog2007 (9) TMI 575X X X X Extracts X X X X X X X X Extracts X X X X ..... pondent-State to refund Rs. 5,38,802 in respect of assessment year 1999-2000 along with interest. It has further been prayed that direction be also issued to the respondents to pay interest on delayed refund of Rs. 2,54,782 in respect of assessment year 1998-99. Still further, a prayer has been made for quashing the order dated June 7, 2007, passed by the Excise and Taxation Commissioner, Haryana, granting approval for withholding of refund of Rs. 5,38,780 on the ground that proceedings under the Haryana General Sales Tax Act, 1973 were still pending against the assessee. The assessee-petitioner was a registered dealer under the Haryana General Sales Tax Act, 1973 (for brevity, "the Act") as well as the Central Sales Tax Act, 1956 (for bre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refund of excess tax deposited by it for the assessment year 1999-2000. During the pendency of the said application, reassessment proceedings were again initiated for the aforementioned assessment year and the Assessing Authority again taxed DEPB licences and raised an additional demand of Rs. 5,38,802 vide order dated July 14, 2004 (P3). An appeal was filed by the assesseepetitioner before the Joint Excise and Taxation Commissioner (A), Faridabad, against the order dated July 14, 2004, which was allowed vide order dated June 13, 2006, setting aside the order of the Assessing Authority (P4). The assessee-petitioner then again applied for refund vide application dated September 5, 2006 (P5). However, the respondents failed to refund amount ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... C.W.P. No. 6555 of 2007, the Excise and Taxation Commissioner, Haryana, while invoking power under section 44 of the Act, passed an order dated June 7, 2007, granting approval to the withholding of the refund amount of Rs. 5,38,780 (Rs. 5,38,802?). The aforementioned order dated June 7, 2007, is subject-matter of challenge in C.W.P. No. 11149 of 2007. In the short reply dated July 23, 2007, filed by the respondents in C.W.P. No. 6555 of 2007, it is claimed that the Tribunal has not gone into the merits of the case while passing order dated October 21, 2003 but allowed the appeals of the assessee-petitioner on the point of jurisdiction only. It has further been asserted that the respondent-State has sought review of order under section 9(2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner shall be final. (2) The period during which the refund remains so withheld shall be excluded for the purpose of calculation of interest under section 43." A plain reading of section 44 reproduced above brings out a situation in which the State is authorised to retain the amount of refund to protect the interest of the Revenue till the finalisation of the proceedings under the Act. In the facts as narrated in C.W.P. No. 11149 of 2007 in para 13 it has specifically been pleaded that the turnover of the petitioner for the three years and the entitlement for the refund of these three years is as under: Year Turnover Refund amount 2004-05 Rs. 10,33,53,262 Rs. 31,75,823 2005-06 Rs. 12,46,56,607 Rs. 30,66,047 2006-07 Rs. 13,05,43 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2007] 9 VST 382 (P&H) the entire case law and various provisions of the Act and the Haryana General Sales Tax Rules, 1975, pertaining to refund and payment of interest on delayed payment of refund, have already been dealt with. Therefore, we see no necessity to again discuss the same in the present proceedings. In light of the above mentioned, we allow these petitions being squarely covered by the judgments of this court in the cases of Ratti Woollen Mills [2007] 9 VST 105 (P&H); [2007] 29 PHT 556 and Escotel Mobile Communication Ltd. [2007] 9 VST 382 (P&H). The impugned order dated June 7, 2007, passed by the Excise and Taxation Commissioner, Haryana, is set aside. The respondents are directed to refund Rs. 5,38,802 in respect of assessme ..... X X X X Extracts X X X X X X X X Extracts X X X X
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