High CourtsDIVISON BENCH(2017) 04 AP CK 0034

M/s.Krishna Spices Private Limited vs The Assistant Commissioner (CT) and ors

Andhra Pradesh High Court · Decided on 18 April 2017

HON’BLE JUDGES
V.Ramasubramanian, J.Uma Devi
CASE NUMBER
12325 of 2017

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Judgment

5 paragraphs · 186 words
1.

The petitioner has come up with the above writ petition seeking a direction to the respondents to refund the amount paid towards pre-deposit condition.

2.

Heard Mr. Bhaskar Reddy Vemireddy, learned counsel for the petitioner and Mr. Shaik Jeelani Basha, learned Special Standing Counsel for the Department.

3.

The petitioner paid an amount of Rs.4,84,333/- at the time of filing an appeal before the 3rd respondent on 31-8-2004. Eventually, the petitioner succeeded. Hence, they have become entitled to a refund of the amount paid towards pre-deposit condition.

4.

It is not the case of the respondents that any order imposing a liability was passed after the appeal was allowed in favour of the petitioner. Therefore, the petitioner is entitled to have his own money refunded to.

5.

Hence, the writ petition is disposed of directing the respondents to refund the amount as aforesaid, within a period of 4 (four) weeks from the date of receipt of a copy of this order, together with interest as admissible under the relevant Rules. The miscellaneous petitions, if any, pending in this writ petition shall stand closed. No costs.