THE PR.COMMISSIONER OF INCOME TAX-2 CHANDIGARH vs. SH.RAVINDER SINGH NAGI PLOT NO. 797 JANTA LAND & PROMOTERS LTD SEC 90-91 GREATER MOHALI

Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE HARNARESH SINGH GILL

70) GSTL 259. 8. Counsel for respondent No.2, Mr. Sunish Bindlish, relied on the judgment of the Hon’ble Supreme Court in Mafatlal Industries Ltd. versus Union of India 1997 (89) E.L.T. 247 (S.C.) to submit that if the amount has been deposited erroneously, the same is not liable to be refunded under Section