HUM NAHIN SUDHRENGE !!! (We will not improve)

By Vijay Kumar

REFUND OF PRE-DEPOSIT ON SUCCEEDING IN APPEAL: In spite of departmental circulars and judgements of various courts that a simple letter will suffice for claiming refund of pre-deposit as consequential relief on succeeding in appeal, the departmental officers still insist or rather harass the assessee to file refund claim in the prescribed format which is a cumbersome and needless process. There is absolutely no point in repeating the umpteen case laws, departmental instructions / circulars etc because the Department simply refuses to mend ways. Yet another case, of HUM NAHIN SUDHRENGE !!!

Padmini Sundaram