https://www.taxtmi.com/caselaws?id=162119 An appellate order setting aside a penalty and directing refund created an enforceable right to restitution in favour of the dealer. A refund could not be withheld merely because suo motu revision proceedings were under consideration, especially when no revision order was then in force. The refusal to refund was therefore unsustainable, and the dealer was entitled to refund with interest as permissible in law. en-us Mon, 28 Jul 2003 00:00:00 +0530 Wed, 19 Feb 2014 15:14:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162119 An appellate order setting aside a penalty and directing refund created an enforceable right to restitution in favour of the dealer. A refund could not be withheld merely because suo motu revision proceedings were under consideration, especially when no revision order was then in force. The refusal to refund was therefore unsustainable, and the dealer was entitled to refund with interest as permissible in law. Case-Laws VAT and Sales Tax Mon, 28 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162119