https://www.taxtmi.com/caselaws?id=239384 The court allowed all three revisions, ruling in favor of the revisionist's entitlement to a refund of the tax deposited against the disputed amount. The court held that once tax remission was granted, the amount ceased to be due, necessitating a refund of any excess deposit. Since the circular did not prohibit or restrict refunds, the revisionist was deemed entitled to the refund. The court concluded that the revisionist was eligible for a refund as per the interim order issued by the appellate authority, aligning with the previous judgment emphasizing fairness to those who had paid tax out of their own pocket. en-us Fri, 27 Sep 2013 00:00:00 +0530 Tue, 12 Nov 2013 12:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239384 The court allowed all three revisions, ruling in favor of the revisionist's entitlement to a refund of the tax deposited against the disputed amount. The court held that once tax remission was granted, the amount ceased to be due, necessitating a refund of any excess deposit. Since the circular did not prohibit or restrict refunds, the revisionist was deemed entitled to the refund. The court concluded that the revisionist was eligible for a refund as per the interim order issued by the appellate authority, aligning with the previous judgment emphasizing fairness to those who had paid tax out of their own pocket. Case-Laws VAT and Sales Tax Fri, 27 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239384