https://www.taxtmi.com/caselaws?id=158488 Refund of tax ordered under an appellate decision could not be retained merely because a review petition was pending. The appellate authority had already allowed the assessee's appeal and directed refund of the additional tax, so the department's request to withhold payment was not treated as a valid basis for continued retention of refundable ? avoid. The operative effect was that the refund had to be released in accordance with the appellate order, and interest was payable for the delay in making payment. en-us Mon, 11 Dec 1995 00:00:00 +0530 Tue, 29 Oct 2013 15:53:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158488 Refund of tax ordered under an appellate decision could not be retained merely because a review petition was pending. The appellate authority had already allowed the assessee's appeal and directed refund of the additional tax, so the department's request to withhold payment was not treated as a valid basis for continued retention of refundable ? avoid. The operative effect was that the refund had to be released in accordance with the appellate order, and interest was payable for the delay in making payment. Case-Laws VAT and Sales Tax Mon, 11 Dec 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158488