https://www.taxtmi.com/caselaws?id=161704 Excess tax paid after an assessment is set aside is refundable on restitution principles and may be adjusted against outstanding tax dues under the refund provision. The Court held that "refund" includes such adjustment, so the dealer could apply excess tax already deposited toward later admitted liability. It rejected the view that refund arose only after fresh assessment on remand, holding that amounts due from the department and amounts due to it do not retain separate identity for this purpose. Interest could not be levied on the portion lawfully adjusted against the refundable excess. en-us Thu, 24 Jul 2003 00:00:00 +0530 Tue, 04 Feb 2014 15:59:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161704 Excess tax paid after an assessment is set aside is refundable on restitution principles and may be adjusted against outstanding tax dues under the refund provision. The Court held that "refund" includes such adjustment, so the dealer could apply excess tax already deposited toward later admitted liability. It rejected the view that refund arose only after fresh assessment on remand, holding that amounts due from the department and amounts due to it do not retain separate identity for this purpose. Interest could not be levied on the portion lawfully adjusted against the refundable excess. Case-Laws VAT and Sales Tax Thu, 24 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161704