https://www.taxtmi.com/caselaws?id=152408 Refund of excess sales tax on reassessment becomes enforceable once the statutory conditions are met, because section 12 creates a mandatory duty to refund amounts paid in excess of the sum due. The "amount due" is the liability as determined on reassessment, and the refund mechanism under the rules gives the dealer a vested claim when the refund application is made and the prescribed notices are issued. Pending suo motu revision proceedings under the Act do not make finality of all possible revision a condition precedent to refund, so the authority cannot withhold repayment merely because revision has been initiated or remains pending. en-us Sun, 19 Feb 1978 00:00:00 +0530 Tue, 02 Jul 2013 18:25:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152408 Refund of excess sales tax on reassessment becomes enforceable once the statutory conditions are met, because section 12 creates a mandatory duty to refund amounts paid in excess of the sum due. The "amount due" is the liability as determined on reassessment, and the refund mechanism under the rules gives the dealer a vested claim when the refund application is made and the prescribed notices are issued. Pending suo motu revision proceedings under the Act do not make finality of all possible revision a condition precedent to refund, so the authority cannot withhold repayment merely because revision has been initiated or remains pending. Case-Laws VAT and Sales Tax Sun, 19 Feb 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152408