https://www.taxtmi.com/caselaws?id=158197 Statutory refund could not be withheld merely because the department was considering revision against the appellate order, since the withholding power operated only where the refund order was already under a pending appeal or further proceeding and only through the prescribed authority with prior approval. The refund retention was therefore unjustified, and refund of the tax and penalty collected was due. The separate claim for costs and damages was also not granted in writ jurisdiction because no award by a competent authority or court was shown and the record did not support such relief. en-us Fri, 12 Aug 1994 00:00:00 +0530 Fri, 18 Oct 2013 11:42:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158197 Statutory refund could not be withheld merely because the department was considering revision against the appellate order, since the withholding power operated only where the refund order was already under a pending appeal or further proceeding and only through the prescribed authority with prior approval. The refund retention was therefore unjustified, and refund of the tax and penalty collected was due. The separate claim for costs and damages was also not granted in writ jurisdiction because no award by a competent authority or court was shown and the record did not support such relief. Case-Laws VAT and Sales Tax Fri, 12 Aug 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158197