2012 (9) TMI 538

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....espondent: SRI. P.A. AUGUSTINE   JUDGMENT   Manjula Chellur, Ag. C.J.   Heard learned counsel for the appellant as well as learned counsel appearing for the respondent. The Department at whose instance the judgment came to be passed is before us aggrieved by the review order of the judgment dated 28.03.2012. The judgment dated 28.03.2012 reads as under:   "This writ....

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....Six lakhs) and odd, the excess amount to be refunded to the assessee as per the circular at Ext.P3. 3. The grievance of the appellant review petitioner is, in the address given in the chalan, the parties are not residing and the communication returned to the Department with the endorsement "address left". Therefore, the Department had to entertain the doubts regarding the bonafides of the perso....

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....s and also bank account number along with indemnity bond with an undertaking to the Department so that genuine apprehension expressed by the Department could be satisfied to a large extent. In that view of the matter, we are of the opinion, there cannot be award of 6% interest on the amount to be refunded so so also the exemplary cost awarded in the Review Petition deserves to be set aside confirm....