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

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 11B of the Act, 1944 and the State can retain it where the burden of duty is passed on to the third party. He also relies upon Veer Overseas Ltd. vs. Commissioner of Central Excise, Panchkula