M/S P.S. Agencies v. Commissioner Trade & Taxes & Anr.
Case brief
What is this about?
Exemption allowed subject to just exceptions. The refund orders are to be complied with by payment of the refund amount within three weeks. If interest is denied, a speaking order must be passed within 4 weeks. The writ petition and pending application are disposed of with no order as to costs, though the petitioner retains the right to challenge the refund or interest orders.
What did the court decide?
Payment of refund within three weeks; Speaking order on interest denial within four weeks if applicable.