Refund of excess sales tax with interest follows when an appellate order sets aside the assessment and no legal impediment exists.

After the appellate authority set aside the assessment and demand, excess tax paid under the sales tax framework was refundable with interest where no legal impediment existed. The discussion applied section 9(2) of the Central Sales Tax Act, read with section 24(4) of the Tamil Nadu General Sales Tax Act and rule 23A of the Tamil Nadu General Sales Tax Rules, to support refund of the excess amount together with statutory interest. The approach was stated to follow earlier similar matters, and the refund entitlement was recognised subject to the absence of any legal bar.

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Issues: Whether, after the appellate authority set aside the assessment order, the petitioner was entitled to refund of tax paid in excess together with interest under the applicable sales tax provisions.

Analysis: The writ petitions concerned a refund claim arising from an appellate order that had allowed the taxpayer's appeals and set aside the respondent's demand. The statutory framework referred to section 9(2) of the Central Sales Tax Act, 1956, read with section 24(4) of the Tamil Nadu General Sales Tax Act, 1959 and rule 23A of the Tamil Nadu General Sales Tax Rules, 1959, under which excess tax paid is refundable with interest when there is no legal impediment. The order also followed the same approach adopted in earlier similar matters.

Conclusion: The petitioner was entitled to refund of the excess tax paid, along with interest as contemplated by law, subject to the absence of any legal impediment.

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