JUDGMENT

(Prayer: Writ Petition filed under Article 226 of the Constitution of India, to issue a Writ of Mandamus, directing the 2nd respondent to pay the petitioner the interest amount of Rs.6,21,919.74/- on the refund of Rs.2,28,928.00/- paid on 22.09.2021, along with interest thereon at 12% p.a.)

1. The petitioner has filed this Writ Petition to direct the 2nd respondent to pay the petitioner the interest amount of Rs.6,21,919.74/- on the refund of Rs.2,28,928.00/-.

2. The petitioner had succeeded before the Appellate Assistant Commissioner(CT)-IV by an order dated 20.01.1997. Pursuant to the aforesaid order, the petitioner became entitled to refund of a sum of Rs.2,42,405/-. However, the amount was not refunded to the petitioner. Under these circumstances, the petitioner filed W.P.No.10928 of 1998.

3. Meanwhile, the respondent-Commercial Tax Department wanted to revise the order of the Appellate Assistant Commissioner dated 20.01.1997. Therefore, the respondent-Commercial Tax Department issued show cause notice dated 04.05.1998 bearing reference SMR No.452/98, seeking to revise