https://www.taxtmi.com/caselaws?id=155944 A refund claim under the special refund provision could not be rejected merely because no refund flowed from the assessment order. The Orissa High Court held that section 14-A of the Orissa Sales Tax Act, though omitted, continued to govern accrued rights, operated independently by virtue of its non obstante clause, and required the authority to examine whether tax had been paid, whether it was not payable, and whether the claim was within limitation. Finality of the assessment order did not bar refund where the statute imposed no such restriction. The rejection was quashed and the matter remitted for fresh consideration under the statutory scheme. en-us Thu, 23 Nov 1989 00:00:00 +0530 Wed, 11 Sep 2013 12:30:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155944 A refund claim under the special refund provision could not be rejected merely because no refund flowed from the assessment order. The Orissa High Court held that section 14-A of the Orissa Sales Tax Act, though omitted, continued to govern accrued rights, operated independently by virtue of its non obstante clause, and required the authority to examine whether tax had been paid, whether it was not payable, and whether the claim was within limitation. Finality of the assessment order did not bar refund where the statute imposed no such restriction. The rejection was quashed and the matter remitted for fresh consideration under the statutory scheme. Case-Laws VAT and Sales Tax Thu, 23 Nov 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155944