https://www.taxtmi.com/caselaws?id=162048 Refund of excess tax under the U.P. Trade Tax Act is mandatory when an assessment is set aside and the tax paid exceeds the amount due. An express refund direction in the appellate order is not required because the assessing authority must restore excess collections; the entitlement remains subject to unjust enrichment. Deposits deducted from sale consideration and remitted to tax authorities on the taxpayer's behalf can establish entitlement where supported by contemporaneous correspondence and challans. Amounts already refunded or credited to a finance company cannot be treated as deposits again. Delayed refund attracts statutory interest. en-us Thu, 19 Jan 2006 00:00:00 +0530 Fri, 14 Feb 2014 18:26:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162048 Refund of excess tax under the U.P. Trade Tax Act is mandatory when an assessment is set aside and the tax paid exceeds the amount due. An express refund direction in the appellate order is not required because the assessing authority must restore excess collections; the entitlement remains subject to unjust enrichment. Deposits deducted from sale consideration and remitted to tax authorities on the taxpayer's behalf can establish entitlement where supported by contemporaneous correspondence and challans. Amounts already refunded or credited to a finance company cannot be treated as deposits again. Delayed refund attracts statutory interest. Case-Laws VAT and Sales Tax Thu, 19 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162048