https://www.taxtmi.com/caselaws?id=159277 Refund under section 14-D of the Orissa Sales Tax Act could be withheld only if the underlying order was in appeal or further proceeding and the Commissioner formed and recorded an opinion, on relevant material, that grant of refund was likely to adversely affect revenue. The existence of an appeal alone was insufficient. As no such recorded opinion appeared in the record, the withholding order was unsustainable and was set aside; the refund application was remitted for fresh disposal. en-us Mon, 20 Oct 1997 00:00:00 +0530 Tue, 19 Nov 2013 16:44:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159277 Refund under section 14-D of the Orissa Sales Tax Act could be withheld only if the underlying order was in appeal or further proceeding and the Commissioner formed and recorded an opinion, on relevant material, that grant of refund was likely to adversely affect revenue. The existence of an appeal alone was insufficient. As no such recorded opinion appeared in the record, the withholding order was unsustainable and was set aside; the refund application was remitted for fresh disposal. Case-Laws VAT and Sales Tax Mon, 20 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159277