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It is directed that in case the petitioner is found entitled to the amount of refund, the same be released within next one month, in accordance with law.

Shanti Prime Publication Pvt. Ltd.

Release of refund with Interest—In the instant case, Learned counsel for the petitioner submitted that for the relief (refund with interest) claimed in the writ petition, the petitioner has moved a representation dated 30.8.2018 followed by the reminders to the respondents, but no action has so far been taken thereon.

Held that—The petition is disposed off by directing respondent No.3 to take a decision on the representation dated 30.8.2018 (Annexure P-14) followed by the reminders (Annexures P-15 to P-18 respectively), in accordance with law by passing a speaking order and after affording an opportunity of hearing to the petitioner within a period of one month.[AFFLATUS INTERNATIONAL VERSUS UNION OF INDIA AND OTHERS] [PUNJAB AND HARYANA HIGH COURT]