2004 (1) TMI 664

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....a sum of Rs. 12,96,210 is due by way of refund. According to the department, on verification of the records as of now, it was found that the petitioner was entitled to a refund of Rs. 2,68,676 and the same was refunded to it as per the refund voucher dated January 3, 2003. It is further stated in paragraph 7 of the supplementary counter-affidavit that by letter dated January 3, 2004, the departmen....

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....lethargic approach. On receipt of an application for refund, it is their duty to look into the relevant documents in time and to make the refund in time and with interest, if necessary as envisaged by the statute, if they are not able to complete the process within the stipulated time. We, therefore, direct the respondents to verify as undertaken by them in paragraph 7 of the supplementary coun....