https://www.taxtmi.com/caselaws?id=77634 The High Court held that the revenue department was not entitled to retain the payment made by the petitioner during a raid, as it was not based on a confirmed tax liability. The court ordered the department to return the amount of Rs. 15 lakhs to the petitioner within a month, with instructions for the petitioner to deposit it in a fixed account for three months. Failure to comply would allow the petitioner to appropriate the amount with interest. The seized records were to be returned for photocopying within 15 days. The appeal was disposed of with no costs, directing both parties to comply with the court's orders. en-us Mon, 08 Feb 2010 00:00:00 +0530 Thu, 08 May 2014 12:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77634 The High Court held that the revenue department was not entitled to retain the payment made by the petitioner during a raid, as it was not based on a confirmed tax liability. The court ordered the department to return the amount of Rs. 15 lakhs to the petitioner within a month, with instructions for the petitioner to deposit it in a fixed account for three months. Failure to comply would allow the petitioner to appropriate the amount with interest. The seized records were to be returned for photocopying within 15 days. The appeal was disposed of with no costs, directing both parties to comply with the court's orders. Case-Laws Service Tax Mon, 08 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77634