TaxTMI 
TaxTMI 
2000 (7) TMI 937
X X X X Extracts X X X X
X X X X Extracts X X X X
....mposed penalties of Rs. 24,000 and Rs. 22,000 respectively upon the petitioner. Those orders were reversed by the Joint Excise and Taxation Commissioner (Appeals), Hisar who allowed the appeals filed by the petitioner. Immediately thereafter, the petitioner submitted application for refund of the amount of penalty. The Deputy Excise and Taxation Commissioner, Hisar (respondent No. 3) forwarded its application to the Deputy Excise and Taxation Commissioner, Jind (respondent No. 2) for taking necessary action because the amount of penalty had been deposited in Jind treasury. However, the latter did not refund the amount to the petitioner. Instead, vide memo, annexure P6 dated January 3, 2000, he informed the representative of the petitioner ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....or, at the option of the dealer by adjustment of the amount so paid against the amount due from him in respect of any other period: Provided that the Assessing Authority or a person appointed to assist the Commissioner under sub-section (1) of section 3, as the case may be, shall first adjust the amount to be refunded towards the recovery of any amount due, on the date of adjustment from the dealer and shall then refund the balance, if any. (2) Where an amount required to be refunded by the Assessing Authority to any person by virtue of an order issued under this Act is not so refunded to him within the period as may be prescribed, the dealer shall be entitled to interest at such rates and on such terms and conditions as may be prescribed....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ucher or at the option of the dealer by adjustment of the amount so paid against the amount due from him in respect of any other period. This is subject to the exercise of discretion by such authority to first adjust the amount to be refunded towards the recovery of any amount due from the dealer on the date of adjustment and then refund the balance. Section 44 of the Act provides for withholding of the refund if the order pursuant to which refund is claimed becomes subject-matter of the appeal or any other proceedings made under the Act and the competent authority is of the opinion that grant of the refund would adversely affect the recovery. 7.. In the case in hand, the respondents have neither pleaded nor they have produced any evidence....