IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON MONDAY, THE 21ST JUNE 2010 / 31ST JYAISTHA 1932 WP(C).No. 16870 of 2010(G) --------------------------------------- PETITIONER(S): ------------------------- M/S.HINDUSTAN UNILEVER LTD., KUNNATHU PEEDIKA, KOTTEKKAD, THRISSUR, PREVIOUSLY KNOWN AS HINDUSTAN LEVER LTD.,AND INTERNATIONAL BEST FOODS LTD.,AND CORN PRODUCTS CO.(INDIA)LTD., REPRESENTED BY ITS COMMERCIAL MANAGER SRI.S.SRIDHAR. BY ADV. SRI.ANIL D. NAIR SMT. NIVEDITA A. KAMATH RESPONDENT(S): -------------------------- 1. THE ASSISTANT COMMISSIONER (ASSESSMENT), SPECIAL CIRCLE, THRISSUR. 2. THE FAST TRACK ASSESSMENT TEAM, THRISSUR. 3. THE COMMISSIONER OF COMMERCIAL TAXES, PUBLIC OFFICE BUILDING, VIKAS BHAVAN P.O., THIRUVANANTHAPURAM. SR. GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21/06/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMACHANDRA MENON, J -------------------------------------------- WP(C) NO. 16870 OF 2010 -------------------------------------------- Dated this the 21st day of June, 2010 JUDGMENT The assessment in respect of the various assessment years under the KGST Act and CST Act were directed to be modified by the Sales Tax Appellate Tribunal as per Exts.P1 and P2 orders; pursuant to which, modified orders were passed by the concerned authority as borne by Exts.P3 to P21, which clearly reveal that, there is much excess payment from the part of the petitioner, in turn to be refunded. The prayer of the petitioner is that, a direction might be given to the respondents to refund the tax with interest, pursuant to Exts.P3 to P21 and the modified assessment orders without any delay. 2. The 1st respondent has filed a statement pointing out the incidental aspects in connection with the proceedings, asserting that there is no fault or callous negligence on the part of the concerned respondent in the matter of effecting refund; simultaneously adding that appropriate steps are being pursued in this regard. 3. In the above circumstance, the 1st respondent is directed to finalise the proceedings and to cause refund of the excess payment with interest, of course with liberty to make necessary adjustments, if any amount is due from the petitioner to the department, shall be finalised in 2 WP(C) No. 16870/2010 accordance with law, as expeditiously as possible, at any rate, within two months from the date of receipt of a copy of this judgment. The Writ Petition is disposed of accordingly. P.R.RAMACHANDRA MENON JUDGE dnc