Statutory refund of excess tax cannot be withheld once final assessment records confirm overpayment and entitlement.

Once the assessment and revision orders had finally determined that excess tax was paid for the relevant years, the assessing authority was required to issue refund under Section 42(5) of the Tamil Nadu Value Added Tax Act, 2006. The authority could not insist on further proof, such as works contract agreements, when the refund entitlement had already been conclusively recorded in the assessment record and Form P notices reflected that position. The stated legal effect is that final determination of excess payment triggers the statutory refund obligation, and additional evidence is not necessary in that situation.

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Issues: Whether the assessee was entitled to refund of excess tax found in the assessment orders without being required to furnish further evidence, and whether the assessing authority was bound to grant refund under Section 42(5) of the Tamil Nadu Value Added Tax Act, 2006.

Analysis: The assessment and revision orders had already concluded that excess tax had been paid for the relevant assessment years, and those orders had attained finality. The accompanying Form P notices also reflected the concluded position that refund was due. In that situation, the assessing authority could not insist on additional proof such as works contract agreements before effecting refund. Once the excess payment stood finally determined, the statutory obligation under Section 42(5) operated to require refund of the amount paid in excess.

Conclusion: The assessee was entitled to refund of the excess tax, and the demand for further evidence was unjustified.

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