https://www.taxtmi.com/caselaws?id=157307 Where an appellate order sets aside a tax demand, the excess amount collected under the assessment becomes refundable, and the revenue cannot withhold that refund by invoking section 44 or by relying on pending rectification proceedings. The text further states that section 42(7) and section 43 support prompt refund of any excess tax paid when the demand is reduced, so the entitlement to refund crystallises once the appellate relief is granted. It also notes that statutory interest follows from the date the refund becomes due, so the refund obligation extends to interest on the retained amount. en-us Thu, 29 Aug 1991 00:00:00 +0530 Thu, 03 Oct 2013 18:17:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157307 Where an appellate order sets aside a tax demand, the excess amount collected under the assessment becomes refundable, and the revenue cannot withhold that refund by invoking section 44 or by relying on pending rectification proceedings. The text further states that section 42(7) and section 43 support prompt refund of any excess tax paid when the demand is reduced, so the entitlement to refund crystallises once the appellate relief is granted. It also notes that statutory interest follows from the date the refund becomes due, so the refund obligation extends to interest on the retained amount. Case-Laws VAT and Sales Tax Thu, 29 Aug 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157307