Special refund provision prevails over assessment finality, requiring independent scrutiny of payment, non-liability, and limitation.

A refund claim under the special refund provision could not be rejected merely because no refund flowed from the assessment order. The Orissa High Court held that section 14-A of the Orissa Sales Tax Act, though omitted, continued to govern accrued rights, operated independently by virtue of its non obstante clause, and required the authority to examine whether tax had been paid, whether it was not payable, and whether the claim was within limitation. Finality of the assessment order did not bar refund where the statute imposed no such restriction. The rejection was quashed and the matter remitted for fresh consideration under the statutory scheme.

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Issues: Whether the refund claim under section 14-A of the Orissa Sales Tax Act, 1947 could be rejected on the ground that no refund flowed from the assessment orders and whether the Commissioner was required to examine the statutory requirements for refund afresh.

Analysis: Section 14-A, though omitted, continued to govern accrued rights by virtue of section 5 of the Orissa General Clauses Act, 1937. The provision contained a non obstante clause and therefore operated independently of other provisions of the Act or any other law, subject only to the limitation period in the proviso to section 14. The essential enquiries were whether the amount had been paid by the dealer as tax or otherwise, whether it was not payable, and whether the claim was within limitation. The finality of the assessment order did not defeat the refund claim because the statute expressly excluded such a restriction.

Conclusion: The rejection of the refund applications was unsustainable in law. The Commissioner was directed to reconsider the refund claims afresh in accordance with section 14-A and the proviso to section 14 after giving the petitioner an opportunity of hearing.

Final Conclusion: The writ petition succeeded, the impugned rejection was quashed, and the matter was remitted for fresh consideration of the refund claims under the statutory scheme.

Ratio Decidendi: A refund claim under a special refund provision containing a non obstante clause cannot be denied merely because it does not flow from the assessment order, and the authority must decide the statutory conditions of payment, non-liability, and limitation on their own terms.

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