Comparable refund acceptance on merits led to allowance of the appeal and immediate release of refund.

Where the department had accepted an earlier order granting refund in a comparable matter on merits, the court held that the present assessee was entitled to the same treatment. On that basis, the appeal was allowed and the refund was directed to be released forthwith.

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Issues: Whether the assessee was entitled to refund in view of the department's acceptance of the order in the comparable matter.

Analysis: The department placed on record that the earlier order granting refund in the comparable case had been accepted on merits. In that view, the present appeal was to be decided on the same basis.

Conclusion: The appeal was allowed and the refund was directed to be released forthwith.

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