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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Refund on objection: refund claims must follow the prescribed procedural route set out in applicable VAT rules.</h1> Refunds arising from an order made on an objection or any other proceeding under the Act must be processed in accordance with the provisions specified in Rule 34; Rule 57 directs that the procedure for refund of amounts due consequential to such orders is to follow the mechanics and compliance conditions set out in Rule 34.

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