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of <h1>Court Orders Payment of Refunds, Sets Firm Deadlines for Resolution</h1> <h3>United Spirits Ltd. Represented By Officer Mr. Naval Kishore Bhatt Versus State Of Goa, Through The Chief Secretary And 3 Ors.,</h3> The court acknowledged the non-payment of refunds despite final assessment orders and directed the respondent to pay the petitioner within two weeks. ... Validity of assessment order - refund of the amounts payable to the petitioner have not yet been passed by the respondent - HELD THAT:- As the applications filed by the petitioner for refund in terms of the orders referred to in Exhibit A, B, E & F are still pending for consideration by the respondent no.4, we find it appropriate to direct the respondent no.4 to take a decision on such refund applications on the assessment orders referred to at Exhibit A, B, E & F within 3 months from today in accordance with law. Petition disposed off. Issues:1. Grievance regarding non-payment of refund despite final assessment orders.2. Dispute over finality of assessment orders.3. Pending refund applications and direction for decision within 3 months.Analysis:The petition raised concerns about the non-payment of refunds despite final assessment orders dated variously. The petitioner contended that the amounts due have not been refunded by the respondent no.4, even after obtaining necessary approvals. The learned Additional Government Advocate acknowledged the assessment orders at Exhibit C & D and assured payment to the petitioner within two weeks. However, a discrepancy arose as per the respondent no.2's instructions, indicating some assessment orders were not final, a claim vehemently disputed by the petitioner's counsel.In response to the pending refund applications related to orders at Exhibit A, B, E & F, the court directed the respondent no.4 to decide on these applications within 3 months from the date of the judgment. The petitioners were instructed to cooperate and provide any requested clarifications to facilitate the process. The court disposed of the petition with these directives, leaving all contentions on merits open for future consideration.
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