https://www.taxtmi.com/caselaws?id=155625 When an assessment order is set aside by the Tribunal, the earlier tax demand ceases to operate as a subsisting demand and the assessee acquires a right to apply for refund. That right is not absolute, because the actual refundable amount may depend on the result of reassessment proceedings following the remand. Refund could not be withheld under Section 14-D by a subordinate officer, since that power vested in the Commissioner alone. The subsequently inserted proviso to Section 14 also could not justify refusal, as it was not in force when the impugned order was passed. en-us Mon, 27 Feb 1989 00:00:00 +0530 Thu, 05 Sep 2013 18:57:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155625 When an assessment order is set aside by the Tribunal, the earlier tax demand ceases to operate as a subsisting demand and the assessee acquires a right to apply for refund. That right is not absolute, because the actual refundable amount may depend on the result of reassessment proceedings following the remand. Refund could not be withheld under Section 14-D by a subordinate officer, since that power vested in the Commissioner alone. The subsequently inserted proviso to Section 14 also could not justify refusal, as it was not in force when the impugned order was passed. Case-Laws VAT and Sales Tax Mon, 27 Feb 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155625