2004 (2) TMI 665

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....1 was finalised by respondent No. 2 vide assessment order dated March 26, 2003 and the petitioner was found entitled to a refund of Rs. 85,175. The assessment order was served on the petitioner in April, 2003, but no refund voucher was issued. Petitioner filed an application on June 2, 2003 for the issuance of refund due to it. When nothing was heard from the respondents, it sent a reminder on July 17, 2003. Since the reminder also failed to evoke any response from the respondents, it filed the present writ petition. 3.. On notice, written statement on behalf of respondent No. 2 has been filed in which it has been pointed out that the Deputy Excise and Taxation Commissioner-cum-Revisional Authority, Rewari, vide order dated December 19, ....

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.... the petitioner was entitled to interest from March 26, 2003 to December 19, 2003 on the amount of Rs. 85,175 during which period the respondents had withheld the amount which was payable to it on March 26, 2003. In support of this claim, he placed reliance on the judgment of this Court in Saurabh Kumar & Bros. v. State of Punjab [2002] 127 STC 556; (2001) 18 PHT 336. 5.. Ms. Ritu Bahri, learned Deputy Advocate-General, Haryana, reiterated the stand taken in the written statement and contended that since the assessment order under which refund had become payable to the petitioner had been set aside by the revisional authority on December 19, 2003 the petitioner was not entitled to any refund. She further contended that in the absen....