Refund of amount which is not a tax -—- The petitioner is aggrieved by the fact that the amount deposited on its behalf by the Delhi Metro Rail Corporation with the respondents/revenue, has not been refunded. The petitioner counsel submitted that the amount deposited by the DMRC is not in the nature of tax, and, therefore, ought to be refunded to the petitioner. While the excess premium was returned by the DMRC, it refused to refund the amount deposited by it towards tax as the amount lay with the respondents. The court observed that DMRC ought to have been arrayed as a party in the matter. Accordingly, DMRC is arrayed in the present proceedings, as respondent no.3.

Held that:- The Hon’ble High Court issued notice to respondent nos.1 and 2, and the newly arrayed party and Listed the matter on 03.08.2022.