2018 (11) TMI 665

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..... T.K. Vedamurthy, AGA. for Respondents. ORDER 1. Petitioner-Assessee M/s. Shapoorji Pallonji & Company Limited has filed these petitions in this Court on 20.11.2017 with the following prayers: "To kindly issue a writ of Mandamus to the Respondents directing them to immediately refund the excess amount deposited as tax for the periods January 2010 & March 2010 and for the period March 201....

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....arnataka Value Added Tax Act, 2003 which provides for simple interest at 6% per annum on the said amount of refund from the date immediately following the expiry of 35 days of the order of the higher Authority till the date of the refund. 3. Upon issuance of notices, the Respondent- Department has filed a brief affidavit of the Assistant Commissioner of Commercial Taxes Smt. Indumathi Patil, ex....

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....ile giving effect to the orders of the Appellate Authorities. The words "shall pay such persons simple interest at 6%" are mandatory and no discretion is allowed to the lower Authorities to not to compute award with interest for such refund admittedly due, which in the present case, stands paid to the Assessee. The said provision envisages the payment of interest from the day after thirty-five ....