*Tata Teleservices Limited Vs The Pr CIT & Another*
*Court- Delhi High Court*
*Date-19/11/2020*
*Sub- Claim of refund out of ad hoc payment made towards 20% of demand for a number of years , pursuant to favourable decision in some of the years *

The Delhi High court in the above was dealing with a matter where appellant claimed refund of Rs 8.28 crores after adjusting Rs 1.72 crores being 20% of the amount in relation to the demand for which the appeal was pending as the balance appeals were decided in favour of the assessee. The High court noting that there is no reasonable ground for the revenue to hold the excess amount i.e. Rs.8,28,96,584/- and the same was directed to be released to the petitioners within four weeks.

This judgement will be helpful in those cases where a lump sum or 20% of the amount has been deposited towards number of years and the appeal for some of the years is decided in favour and thus refund can be claimed for those years, though the department in those cases argues that until all the appeal are decided the refund will not be granted.

Ramesh Patodia
21/11/2020