fiespondent
to refund 3 mm of §§.$,93;§'_S7;'--*3_Q§':;;)- ,f:'%;§'tii»;.__'§».VtvLi'i1Ear§:~$t Vfhe rate ... fiéeu§_§:::i$:'V.'5'i*re;§ted ta refund the
amount aiong iévithin an zauter iimit of
two menthfi fr::;r§§2TAf
deducted, the Depariment will be bound to >
refund any amour so deduct ted, or. 'Colleets a to
the contractor.
Subject to the above
xxxxxxx
(e) xxxxxxx"
8. The perusal of the afore-extrac:ted--.gproiiisi~onsA show that
the party is entitled ... shail retain 50% of the
.. ___coI|'e'c:ted amounts and refund 30% to the petitioner
'' forthwith.
The petitioner shail execute
RESPONQEN"I"S'TO REFUND THE ROYALTY ALREADY
'z_,DVEDUC TED FROM THE BILLS OF THE PETITIONER.
H :_"'THESE ... quarry owner), from
the petitioner had purchased the sand, the
respondents would refund the royalty charged from the
petitioner.
4
4. Accordingly. the petitioner
only) being the 25% of the Bil) anionnt"defpos'i.ted
by the petitioner in respect of the schedule land ... order for refund and nec:o1fdingly',.__the nmoun_t_ 'd»eposi.ted by
the petitioner has been adjusted'«towa1
therefoxs the cane of
. patitizmsr that the denial at said refund
intereat is illegal and in the face of
lsga}. position is ctmctarned.
Thé ... Apex Court, over
payment of compoundeci interest on refund, it
was di::e<:ted that the zrequeet gr interest at
I2
13% per annum
refund any amount so deducted or collected: :
to the contractor.
Subject to the above, collec tion of rovally by °
ithe Department or refund hereat ... deducted or if any
royalty is already de dric ted. whether it should
be refunded. . kee pig ean view the above
principles.and terms
ted, the
Depar;tr'nserit will refund any
collected to the
co_ntr«~ac'to1r,._ _ ,
:(-e)" above, collection
application for refund of the amounts
V mis'tal:enly paid as duty.
fix.
3
4. The Deputy Commissioner [Refunds] held that the
application ... ted equipment was
entitled for exemption under.;the'--vsaid__.Ano,tific'ation and also
the fact -'was entitled for refund.
However
this Court seeking for a _ti.ii*_'e;:tio_:1 to
refund the amount. The said petition was iti'i:£)VVéd'..:.:'VK3ifi ... order for refund and z1cc()i'd.eiiig]y, tiae~..giim)ont deposi.ted by'
the petitioner has been ":2d_§ustc:diit
