https://www.taxtmi.com/caselaws?id=154688 Excess tax claimed as refundable could not be rejected without verifying the underlying assessment orders and refund details, and the Tribunal was required to give a clear finding on whether the amounts had in fact become refundable before deciding any adjustment claim under section 29 of the U.P. Sales Tax Act. The record showed that the assessee had already supplied particulars of the assessment years, orders and amounts, and had undertaken to produce the relevant orders. The Tribunal's refusal for want of documentary proof was therefore set aside, and the matter was remanded for fresh findings on refund entitlement and consequential adjustment. en-us Fri, 06 Mar 1987 00:00:00 +0530 Mon, 26 Aug 2013 15:20:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154688 Excess tax claimed as refundable could not be rejected without verifying the underlying assessment orders and refund details, and the Tribunal was required to give a clear finding on whether the amounts had in fact become refundable before deciding any adjustment claim under section 29 of the U.P. Sales Tax Act. The record showed that the assessee had already supplied particulars of the assessment years, orders and amounts, and had undertaken to produce the relevant orders. The Tribunal's refusal for want of documentary proof was therefore set aside, and the matter was remanded for fresh findings on refund entitlement and consequential adjustment. Case-Laws VAT and Sales Tax Fri, 06 Mar 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154688