Excess sales tax refund with statutory interest follows when final assessment shows nil taxable turnover and overpayment.

Excess sales tax collected and later confirmed as refundable was held recoverable under the governing refund provisions, because final assessment and subsequent administrative findings reduced the tax liability to nil taxable turnover and disclosed excess payment. On that basis, the writ court treated the refund claim as established and directed repayment of the excess amount with statutory interest, if payable under law. The stated principle is that where excess tax payment is admitted or found from final assessment proceedings, a writ court may order refund together with interest in accordance with the applicable refund framework.

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Issues: Entitlement to refund of excess sales tax collected and consequential interest.

Analysis: The assessment proceedings had ultimately resulted in the tax liability being reduced and the excess collection being identified. In view of the earlier appellate and tribunal findings and the respondent's own subsequent order determining nil taxable turnover and excess payment, the petitioner established a valid claim for refund under the relevant provisions governing refund and interest.

Conclusion: The petitioner was held entitled to refund of the excess amount of Rs. 47,407/- together with interest, if any, payable under law.

Ratio Decidendi: Where excess tax payment is admitted or found on the basis of final assessment proceedings, a writ court may direct refund with statutory interest in accordance with the governing refund provisions.

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