https://www.taxtmi.com/caselaws?id=156450 After the Tribunal upheld the levy of interest under the sales tax law, it could not also direct refund of that interest if deposited, because the confirmed demand left no legal basis for repayment. The court further noted that the department had not appealed against the penalty, so the refund direction could not be extended to penalty amounts on the footing of the departmental appeal. The refund aspect was therefore limited to the matter actually open in the proceedings, and the confirmed interest demand remained non-refundable. en-us Tue, 26 Jul 1988 00:00:00 +0530 Thu, 19 Sep 2013 17:47:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156450 After the Tribunal upheld the levy of interest under the sales tax law, it could not also direct refund of that interest if deposited, because the confirmed demand left no legal basis for repayment. The court further noted that the department had not appealed against the penalty, so the refund direction could not be extended to penalty amounts on the footing of the departmental appeal. The refund aspect was therefore limited to the matter actually open in the proceedings, and the confirmed interest demand remained non-refundable. Case-Laws VAT and Sales Tax Tue, 26 Jul 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156450