https://www.taxtmi.com/caselaws?id=155117 Refund under the appeal-refund provision arises when appellate relief is granted, even if the assessment is annulled as time-barred, but the refund remains limited to the tax actually in dispute in the appeal. Amounts voluntarily paid along with returns and not challenged in appeal attain finality and cannot be reclaimed merely because the assessment is set aside. A withholding provision may delay payment while departmental proceedings are pending, but that restraint ends once the departmental revision is dismissed. The operative effect is that refund is confined to the appeal subject-matter, not the entire amount paid under the assessment. en-us Tue, 24 Dec 1985 00:00:00 +0530 Sat, 31 Aug 2013 15:23:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155117 Refund under the appeal-refund provision arises when appellate relief is granted, even if the assessment is annulled as time-barred, but the refund remains limited to the tax actually in dispute in the appeal. Amounts voluntarily paid along with returns and not challenged in appeal attain finality and cannot be reclaimed merely because the assessment is set aside. A withholding provision may delay payment while departmental proceedings are pending, but that restraint ends once the departmental revision is dismissed. The operative effect is that refund is confined to the appeal subject-matter, not the entire amount paid under the assessment. Case-Laws VAT and Sales Tax Tue, 24 Dec 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155117