https://www.taxtmi.com/caselaws?id=159247 The Orissa High Court allowed all four writ petitions filed by M/s. Tata Sponge Iron Ltd., directing the assessing authority to refund the excess tax paid by the assessee along with applicable interest within three months. The court emphasized that refund applications should not be rejected solely due to pending appeals by the assessee when no cross-objection or appeal was filed by the Revenue. The judgment clarified the limitations on the appellate authority's jurisdiction in the absence of cross-appeals by the Revenue, ensuring timely and fair resolution of refund claims. en-us Thu, 26 Feb 1998 00:00:00 +0530 Mon, 18 Nov 2013 18:50:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159247 The Orissa High Court allowed all four writ petitions filed by M/s. Tata Sponge Iron Ltd., directing the assessing authority to refund the excess tax paid by the assessee along with applicable interest within three months. The court emphasized that refund applications should not be rejected solely due to pending appeals by the assessee when no cross-objection or appeal was filed by the Revenue. The judgment clarified the limitations on the appellate authority's jurisdiction in the absence of cross-appeals by the Revenue, ensuring timely and fair resolution of refund claims. Case-Laws VAT and Sales Tax Thu, 26 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159247