https://www.taxtmi.com/caselaws?id=158454 Refund may be withheld only when the statutory conditions are strictly met: the refund order must be under a pending appeal or further proceeding, the assessing authority must form the prescribed opinion on adverse revenue effect, and the Deputy Commissioner must give prior approval. Inter-departmental correspondence or a mere decision to seek revision does not satisfy the requirement of a pending proceeding. Separately, immediate refund under the anti-unjust-enrichment rule requires proof that the tax burden was not passed on to the purchaser. Where that factual position is not established, the authority must conduct an enquiry before granting refund. en-us Thu, 02 Nov 1995 00:00:00 +0530 Tue, 29 Oct 2013 12:35:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158454 Refund may be withheld only when the statutory conditions are strictly met: the refund order must be under a pending appeal or further proceeding, the assessing authority must form the prescribed opinion on adverse revenue effect, and the Deputy Commissioner must give prior approval. Inter-departmental correspondence or a mere decision to seek revision does not satisfy the requirement of a pending proceeding. Separately, immediate refund under the anti-unjust-enrichment rule requires proof that the tax burden was not passed on to the purchaser. Where that factual position is not established, the authority must conduct an enquiry before granting refund. Case-Laws VAT and Sales Tax Thu, 02 Nov 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158454