Vinplex India Private Limited Vs PCIT-3 (Madras High Court)
Madras High Court has directed income tax authorities to consider and dispose of a representation filed by Vinplex India Private Limited concerning unpaid interest on a sanctioned tax refund of Rs 3,71,04,013. The refund, which included interest up to October 2024, was sanctioned via an email dated October 10, 2024.
The petitioner approached the High Court after receiving the principal refund amount but no interest, despite a previous court order dated February 10, 2025, which had directed the respondents to refund the sanctioned amount along with interest.
According to the petitioner, the sanctioned refund amount included interest for the period until October 2024. Following the High Court’s earlier directive, the principal refund was disbursed. However, the interest component remained unpaid. Vinplex India Private Limited subsequently filed a representation on March 11, 2025, requesting the unpaid interest, but this communication had not been addressed by the department.
During the proceedings, the learned Junior Standing Counsel representing the income tax authorities confirmed the petitioner’s submissions and requested the court to issue appropriate orders.
Given the circumstances, the High Court has directed the respondents to consider the representation dated March 11, 2025, filed by Vinplex India Private Limited. The department is mandated to dispose of the representation on its merits and in accordance with the law within a period of four weeks from the date of receiving a copy of the court’s latest order. With this directive, the writ petition has been closed, and no costs were imposed.
