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Delhi HC Upheld Restitution Principle: Denies Refund of Pre-Deposit Amount

Case Law Details

Case Name
M S Bharat Udyog Vs Union of India & Ors. (Delhi High Court)
Date of Judgement/Order
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M S Bharat Udyog Vs Union of India & Ors. (Delhi High Court) In the case of M S Bharat Udyog Vs Union of India & Ors., the petitioner challenged an order dated 20.11.2023, which rejected their request for a refund of a pre-deposit amount of Rs. 22,35,800. This amount had been deposited by the petitioner for the purpose of appealing against an order-in-original dated 31.03.2012. The petitioner contended that since the order-in-original had been set aside and the matter remitted for re-adjudication, they were entitled to a refund of the pre-deposit amount. The petitioner’s argument...
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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 17,295

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