2022 (8) TMI 1438

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.... Petitioner Through: Mr. Arjunt Pant, Advocate. Respondents Through: Mr. Sanjay Kumar, Sr. Standing Counsel for the Revenue. J U D G M E N T MANMOHAN, J (Oral): 1. Present writ petition has been filed seeking refund of Rs.16,00,51,690/- for the assessment year 2010-11 and Rs.1,17,03,678/- for the assessment year 2011-12 as determined by the respondents on 05th April, 2021 under the Di....

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....the judgment of the Supreme Court in Union of India vs. Tata Chemicals Limited, (2014) 6 SCC 335. 4. Per contra, learned counsel for the respondents-revenue states that no interest is payable on refunds determined/issued under VSV Act. 5. He also states that there was delay in issuing the refund as the deceased assessee was having two PAN numbers, which required deletion/deactivation of one ....

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....he payment of the refund. 9. As far as the issue of deceased assessee having two PAN numbers is concerned, this Court finds that the petitioner had initially filed a writ petition being W.P.(C) No.972/2021 as the petitioner's application for refund was not being entertained on the ground that the deceased assessee had two PAN numbers. However, learned predecessor Division Bench of this Court vi....

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....tment. 12. Moreover, as held by the Supreme Court in Tata Chemicals Limited (supra), the State having received the money without right and having retained and used it, is bound to make the party good, just as an individual would be under like circumstances. The obligation to refund money received and retained without right implies and carries with it the right to interest. Consequently, this Co....