https://www.taxtmi.com/caselaws?id=153272 When assessment orders and the resulting tax demands are set aside, payments made against those demands cease to rest on any subsisting liability and become refundable under the refund provision. Pending reassessment does not make the refund application premature, because any fresh liability remains only contingent until it is lawfully determined. The authority may withhold refund only by exercising the specific statutory withholding power in the manner prescribed by the Act. In the absence of such an order, the refund cannot be refused merely because reassessment proceedings are still pending. en-us Thu, 27 Aug 1981 00:00:00 +0530 Sat, 20 Jul 2013 16:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153272 When assessment orders and the resulting tax demands are set aside, payments made against those demands cease to rest on any subsisting liability and become refundable under the refund provision. Pending reassessment does not make the refund application premature, because any fresh liability remains only contingent until it is lawfully determined. The authority may withhold refund only by exercising the specific statutory withholding power in the manner prescribed by the Act. In the absence of such an order, the refund cannot be refused merely because reassessment proceedings are still pending. Case-Laws VAT and Sales Tax Thu, 27 Aug 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153272