TMI Blog2021 (7) TMI 843X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of invoking the provisions contained in section 38(2) of the said Act did not arise. It is needless to say that as per the provisions of section 38(2) of the said Act, a registered dealer entitled to refund in pursuance of any order other than referred to under sub-section (1) or in pursuance of any order by any Court, would be entitled to receive, in addition to the refund, simple interest, as mentioned in the said sub-section (2) - So far as the present cases are concerned, by virtue of the orders passed in the revisions, the petitioner was not entitled to any amount of refund and on the contrary, was liable to pay additional amount of tax with interest. There being no order passed by the revisional authority for refund of any amo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e refund amount in accordance with Section 38(2) (supra) in regard to the period starting from the date immediately following the date of closure of accounting year to which the refund relates till the date of payment of amount of said refund amount along with a further interest on the said interest amount @ 6% PA for the period starting from the date of refund payment order uptil the actual date of payment of interest; D. Your Lordships may be pleased to grant an ex-parte, ad interim order in favour of the petitioner herein in terms of prayer clause C hereinabove; E. Your Lordships may be pleased to grant such other and further relief/(s) that may be deemed fit and proper in the interest of justice in favour of the Petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as also ₹ 2,69,785/- towards interest under section 42(6) of the said Act. As mentioned in the said order dated 21.07.2020 itself, the petitioner had paid ₹ 1,20,709/- in view of the benefit of remission granted to it. Subsequently, a remission order came to be passed in respect of the payment of interest amount of ₹ 2,69,785/- vide order dated 21.07.2020. As per the case of the petitioner, the respondent, while passing the order in the appeal on 30.08.2017, had not passed any order for payment of interest under section 38(2) of the said Act and therefore, the petitioner had made an application for rectification of the order under section 79 of the said Act on 11.07.2018. The said application came to be filed by the respon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arned advocate Mr. Trivedi for the petitioner. It is not disputed that the petitioner had not raised any objection with regard to the non-grant of interest on the additional refund amount, under section 38(2) of the said Act after the appeals were disposed of. The orders passed in appeals for all the three years of assessment under consideration, were taken into revision by the Additional Commissioner (Investigation), Ahmedabad under section 75 of the said Act, whereby, the additional liability of the petitioner for the year 2006-07 to pay tax to the tune of ₹ 1,20,709/- and interest to the tune of ₹ 2,69,785/-, in aggregate ₹ 3,90,494/- was imposed. Similar liability was imposed for the other two years. It is not disputed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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