2019 (12) TMI 1081

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.... Mr. Inderjeet Yadava, Adv. And Ms. Manjeet Kirpal, AOR For the Respondent(s) : Mr. K.Radhakrishnan, Sr. Adv., Mr. Rupesh Kumar, Adv., Ms. Gargi Khanna, Adv. And Mrs. Anil Katiyar, AOR ORDER Heard learned counsel for the parties. The limited issue that needs to be considered in the present appeal is whether the appellant would be entitled to interest on the amount refunded by the Depar....

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....e amount paid by the resident/deductor was retained by the Government till a direction was issued by the appellate authority to refund the same. When the said amount is refunded it should carry interest in the matter of course. As held by the Courts while awarding interest, it is a kind of compensation of use and retention of the money collected unauthorizedly by the Department. When the collectio....