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    <title>2013 (3) TMI 424 - MADRAS HIGH COURT</title>
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    <description>Excess sales tax collected and later confirmed as refundable was held recoverable under the governing refund provisions, because final assessment and subsequent administrative findings reduced the tax liability to nil taxable turnover and disclosed excess payment. On that basis, the writ court treated the refund claim as established and directed repayment of the excess amount with statutory interest, if payable under law. The stated principle is that where excess tax payment is admitted or found from final assessment proceedings, a writ court may order refund together with interest in accordance with the applicable refund framework.</description>
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    <pubDate>Wed, 25 Jan 2012 00:00:00 +0530</pubDate>
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      <title>2013 (3) TMI 424 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=221658</link>
      <description>Excess sales tax collected and later confirmed as refundable was held recoverable under the governing refund provisions, because final assessment and subsequent administrative findings reduced the tax liability to nil taxable turnover and disclosed excess payment. On that basis, the writ court treated the refund claim as established and directed repayment of the excess amount with statutory interest, if payable under law. The stated principle is that where excess tax payment is admitted or found from final assessment proceedings, a writ court may order refund together with interest in accordance with the applicable refund framework.</description>
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      <pubDate>Wed, 25 Jan 2012 00:00:00 +0530</pubDate>
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