JUDGMENT :

1. Heard Shri Santosh Kumar Bagaria, learned Senior Advocate assisted by Shri Sujeet Kumar and Ms. Chhaya Gupta, learned counsel for the petitioner and Shri C.B. Tripathi, learned Special Counsel for the revenue.

2. Present petition has been filed to quash the communications dated 07.07.2020 and 11.08.2020 issued by the Deputy Commissioner, Commercial Tax, Sector 3, Prayagraj and for a further direction in the nature of Mandamus to refund Rs. 17,45,68,741/-along with interest at the rate of 15% from 04.07.2020.

3. In short, undisputedly, the aforesaid amount of refund was found due to the petitioner under the provisions of the U.P. Trade Tax Act, 1948 (hereinafter referred to as the “Erstwhile Act”) for the A.Y. 2004-05 to 2007-08. Owing to legislative changes, that claim was made and considered under UP VAT Act, 2008 (hereinafter referred to as the “VAT Act”). The refund payment has been denied on a solitary ground of the entire amount Rs. 17,45,68,741/-adjusted against the dues of interest on Entry Tax claimed against the petitioner, being Rs. 18,10,01,347/-arising un