https://www.taxtmi.com/caselaws?id=127651 Refund of sales tax paid under an assessment cannot be used to reopen a concluded assessment on the ground that the assessing officer adopted an erroneous view of law. The refund power extends to tax paid in excess of the amount due under the Act, including where appellate or revisional proceedings have lawfully reduced the liability, but it does not confer a power of review over the assessment itself. A refund authority cannot, in substance, sit in appeal over a final assessment. The assessment must first be set aside or modified in proper proceedings before refund can be entertained. en-us Wed, 16 Jan 1957 00:00:00 +0530 Wed, 13 Mar 2013 17:11:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127651 Refund of sales tax paid under an assessment cannot be used to reopen a concluded assessment on the ground that the assessing officer adopted an erroneous view of law. The refund power extends to tax paid in excess of the amount due under the Act, including where appellate or revisional proceedings have lawfully reduced the liability, but it does not confer a power of review over the assessment itself. A refund authority cannot, in substance, sit in appeal over a final assessment. The assessment must first be set aside or modified in proper proceedings before refund can be entertained. Case-Laws VAT and Sales Tax Wed, 16 Jan 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127651