https://www.taxtmi.com/caselaws?id=155956 Where appeals had already been allowed, tax paid as a condition for entertaining those appeals became refundable, and the pendency of rectification applications before the Tribunal did not justify withholding either the refund or the statutory interest on it. The Court held that if the rectification applications were later allowed, the State could recover the amount in accordance with law. The petitioner was therefore entitled to immediate refund of the tax and accrued statutory interest, and payment was directed forthwith. en-us Tue, 11 Jul 1989 00:00:00 +0530 Wed, 11 Sep 2013 13:17:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155956 Where appeals had already been allowed, tax paid as a condition for entertaining those appeals became refundable, and the pendency of rectification applications before the Tribunal did not justify withholding either the refund or the statutory interest on it. The Court held that if the rectification applications were later allowed, the State could recover the amount in accordance with law. The petitioner was therefore entitled to immediate refund of the tax and accrued statutory interest, and payment was directed forthwith. Case-Laws VAT and Sales Tax Tue, 11 Jul 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155956