https://www.taxtmi.com/caselaws?id=161894 Review jurisdiction allows correction of an apparent mistake, not the introduction of a new case or substitution of a fresh view. The Court held that sales tax paid along with statutory returns is paid under the return-and-self-assessment scheme and is not refundable merely because a later assessment order is quashed; refund with interest was confined to tax paid after returns pursuant to assessment or demand. The Revenue was also barred from raising, for the first time in review, a new limitation contention that the 1990-91 assessment was not time-barred, because review cannot reopen issues not urged in the original proceedings. The limited refund correction was allowed, but the new limitation challenge failed. en-us Mon, 04 Apr 2005 00:00:00 +0530 Mon, 10 Feb 2014 16:46:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161894 Review jurisdiction allows correction of an apparent mistake, not the introduction of a new case or substitution of a fresh view. The Court held that sales tax paid along with statutory returns is paid under the return-and-self-assessment scheme and is not refundable merely because a later assessment order is quashed; refund with interest was confined to tax paid after returns pursuant to assessment or demand. The Revenue was also barred from raising, for the first time in review, a new limitation contention that the 1990-91 assessment was not time-barred, because review cannot reopen issues not urged in the original proceedings. The limited refund correction was allowed, but the new limitation challenge failed. Case-Laws VAT and Sales Tax Mon, 04 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161894