https://www.taxtmi.com/caselaws?id=149775 A civil suit for refund of sales tax was maintainable despite the exclusionary clause in the Andhra Pradesh General Sales Tax Act because the claim was for restitution after the legal basis of the levy had disappeared, not for reopening an assessment on the merits. The court held that where the Act provides no adequate or effective machinery for refund in such a supervening situation, civil court jurisdiction is not barred and the refund claim may proceed. Interest was also properly awarded as part of restitution, including for the period from refusal to refund, because no principle barred it on the facts. en-us Mon, 07 Apr 1969 00:00:00 +0530 Fri, 03 May 2013 14:12:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149775 A civil suit for refund of sales tax was maintainable despite the exclusionary clause in the Andhra Pradesh General Sales Tax Act because the claim was for restitution after the legal basis of the levy had disappeared, not for reopening an assessment on the merits. The court held that where the Act provides no adequate or effective machinery for refund in such a supervening situation, civil court jurisdiction is not barred and the refund claim may proceed. Interest was also properly awarded as part of restitution, including for the period from refusal to refund, because no principle barred it on the facts. Case-Laws VAT and Sales Tax Mon, 07 Apr 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149775