Refund of confirmed interest barred where the levy was upheld; refund direction could not extend beyond the actual appeal scope.

After the Tribunal upheld the levy of interest under the sales tax law, it could not also direct refund of that interest if deposited, because the confirmed demand left no legal basis for repayment. The court further noted that the department had not appealed against the penalty, so the refund direction could not be extended to penalty amounts on the footing of the departmental appeal. The refund aspect was therefore limited to the matter actually open in the proceedings, and the confirmed interest demand remained non-refundable.

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Issues: Whether, after the Tribunal confirmed the levy of interest, its direction that the amount, if deposited, be refunded could stand.

Analysis: The revision arose from a challenge to the refund direction made by the Tribunal after it upheld the levy of interest under the sales tax law. Once the Tribunal had affirmed the interest demand, there remained no basis for refunding the amount of interest, if deposited. The record also showed that the department had not appealed against the penalty, so the refund aspect could not be extended to that amount on the footing of the departmental appeal.

Conclusion: The refund of interest was impermissible, while the amount of penalty, not being covered by the departmental appeal, remained refundable.

Final Conclusion: The revision was disposed of by clarifying that the confirmed interest demand could not be refunded, and the refund direction could not be supported to that extent.

Ratio Decidendi: Amounts of interest cannot be ordered to be refunded after the levy of such interest has been upheld, and a refund direction must remain confined to the subject matter actually open in the proceedings.

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