- (1.) The petitioner's goods were seized at the Duburdih Check Post following which the petitioner approached the West Bengal Taxation Tribunal for an appropriate order. The tribunal directed cash security of Rs.90,000/ - to be furnished as condition precedent to the goods being released. The matter remains pending in the tribunal.
(2.) The petitioner claims that the petitioner made the payment of Rs.90,000/ - on September 16, 2015, as entry tax penalty instead of security deposited under the West Bengal Value Added Tax Act, 2003.
(3.) According to the petitioner, since the goods were not released upon the deposit being made under a wrong head, the petitioner was constrained to make a further deposit of Rs.90,000/ - under the appropriate head on September 19, 2015 to ensure that its goods were released. The present petition has been filed for the refund of the erroneous payment of entry tax penalty made by the petitioner on September 16, 2015. The department claims that the department is aware of only the security deposit of Rs.90,000/ - but not aware of any other payment of Rs.90,000/ - made by the petitioner.;