https://www.taxtmi.com/caselaws?id=239384 Tax remission on certified seeds meant the levy on the relevant turnover ceased to be legally due. A refund of tax deposited from the dealer's own funds was therefore maintainable, and the absence of an express refund prohibition in the circular did not defeat the claim. Refund could be denied only if the tax burden had been passed on to customers; in the absence of any evidence of such recovery, the refund claim remained sustainable and the dealer was entitled to repayment of the tax paid under the earlier assessment order. 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 Tax remission on certified seeds meant the levy on the relevant turnover ceased to be legally due. A refund of tax deposited from the dealer's own funds was therefore maintainable, and the absence of an express refund prohibition in the circular did not defeat the claim. Refund could be denied only if the tax burden had been passed on to customers; in the absence of any evidence of such recovery, the refund claim remained sustainable and the dealer was entitled to repayment of the tax paid under the earlier assessment order. Case-Laws VAT and Sales Tax Fri, 27 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239384