https://www.taxtmi.com/acts?id=2892 Where a person is entitled to a refund but a proceeding or audit is pending and the Commissioner believes payment would adversely affect revenue or impede recovery, the Commissioner may, for reasons recorded in writing, require security equal to the refund or withhold the refund until conclusion of the proceeding; if a later proceeding establishes entitlement, the person shall be entitled to interest as provided under the Act. en-us Sat, 19 Jan 2008 22:45:54 +0530 Fri, 26 Sep 2008 17:48:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=2892 Where a person is entitled to a refund but a proceeding or audit is pending and the Commissioner believes payment would adversely affect revenue or impede recovery, the Commissioner may, for reasons recorded in writing, require security equal to the refund or withhold the refund until conclusion of the proceeding; if a later proceeding establishes entitlement, the person shall be entitled to interest as provided under the Act. Act-Rules VAT - Delhi Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=2892