https://www.taxtmi.com/caselaws?id=43021 An order obtained by fraud on the court cannot be sustained: the writ petition was found to have been filed by a non-genuine claimant, supported by a false signature, substituted exhibits and other deceptive particulars, so the refund order was set aside. The court also declined to direct recovery from the respondents to the appeal because they had neither received nor benefited from the refund; recovery, if pursued, had to be directed against the person who actually obtained the money and engineered the fraud. The text states that lawful remedies remained open against the actual recipient of the refund. en-us Fri, 12 Jul 1991 00:00:00 +0530 Tue, 15 Jun 2010 16:43:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43021 An order obtained by fraud on the court cannot be sustained: the writ petition was found to have been filed by a non-genuine claimant, supported by a false signature, substituted exhibits and other deceptive particulars, so the refund order was set aside. The court also declined to direct recovery from the respondents to the appeal because they had neither received nor benefited from the refund; recovery, if pursued, had to be directed against the person who actually obtained the money and engineered the fraud. The text states that lawful remedies remained open against the actual recipient of the refund. Case-Laws Customs Fri, 12 Jul 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43021