https://www.taxtmi.com/caselaws?id=157588 Where an assessment is annulled because no entry tax was leviable, a refund provision confined to excess tax does not apply, so section 19(3) could not defeat the claim. A refund application made within sixty days to an empowered authority was sufficient, and later filing in another office did not invalidate it. The prescribed refund form was treated as directory, so non-compliance with form XI could not override the substantive entitlement to refund. The refusal to refund was therefore unsustainable, and the refund claim was upheld. en-us Fri, 12 Feb 1993 00:00:00 +0530 Tue, 08 Oct 2013 14:34:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157588 Where an assessment is annulled because no entry tax was leviable, a refund provision confined to excess tax does not apply, so section 19(3) could not defeat the claim. A refund application made within sixty days to an empowered authority was sufficient, and later filing in another office did not invalidate it. The prescribed refund form was treated as directory, so non-compliance with form XI could not override the substantive entitlement to refund. The refusal to refund was therefore unsustainable, and the refund claim was upheld. Case-Laws VAT and Sales Tax Fri, 12 Feb 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157588