https://www.taxtmi.com/caselaws?id=100050 A refund claim under the C.P. and Berar Sales Tax Act was held not maintainable where the underlying assessment order had not first been set aside or modified. The statute authorised refund only of tax or penalty paid in excess of the amount lawfully due, and that lawful liability had to be determined through assessment or reassessment proceedings. So long as the assessment remained operative, the taxing authority could not disregard it or grant a refund inconsistent with that order. The principle applied was that a valid assessment remains effective until altered in appeal or revision, and the authority cannot review its own decision to grant contrary relief. en-us Thu, 02 Dec 1965 00:00:00 +0530 Sat, 21 Sep 2013 17:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100050 A refund claim under the C.P. and Berar Sales Tax Act was held not maintainable where the underlying assessment order had not first been set aside or modified. The statute authorised refund only of tax or penalty paid in excess of the amount lawfully due, and that lawful liability had to be determined through assessment or reassessment proceedings. So long as the assessment remained operative, the taxing authority could not disregard it or grant a refund inconsistent with that order. The principle applied was that a valid assessment remains effective until altered in appeal or revision, and the authority cannot review its own decision to grant contrary relief. Case-Laws VAT and Sales Tax Thu, 02 Dec 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100050