https://www.taxtmi.com/caselaws?id=158260 Refundable sales tax could be adjusted against existing arrears under the refund-adjustment provision without prior notice, because the order was treated as a set-off under section 44(3) and not as rectification. The absence of notice did not invalidate the adjustment. Statutory interest at 6% applied after the prescribed period under section 44(4). Once the dealer complied with the Tribunal's order and no later-year arrears remained, the earlier adjustment could not be retained, and the full excess tax amount had to be refunded with interest running from the date the liability ceased. en-us Wed, 08 Nov 1995 00:00:00 +0530 Fri, 18 Oct 2013 18:56:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158260 Refundable sales tax could be adjusted against existing arrears under the refund-adjustment provision without prior notice, because the order was treated as a set-off under section 44(3) and not as rectification. The absence of notice did not invalidate the adjustment. Statutory interest at 6% applied after the prescribed period under section 44(4). Once the dealer complied with the Tribunal's order and no later-year arrears remained, the earlier adjustment could not be retained, and the full excess tax amount had to be refunded with interest running from the date the liability ceased. Case-Laws VAT and Sales Tax Wed, 08 Nov 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158260