https://www.taxtmi.com/caselaws?id=244366 Deposited refund amounts were directed to be released to the petitioner while the VAT Department's appeal remained pending on limitation and merits after remand. The court found continued retention of the money unnecessary because the earlier order had not been finally displaced, but it protected the revenue by conditioning release on a bank guarantee, indemnity bond and other acceptable security. The operative effect was interim restitution to the claimant, balanced against safeguards preserving the department's interests during fresh adjudication. en-us Mon, 27 Jan 2014 00:00:00 +0530 Sat, 25 Jul 2015 13:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244366 Deposited refund amounts were directed to be released to the petitioner while the VAT Department's appeal remained pending on limitation and merits after remand. The court found continued retention of the money unnecessary because the earlier order had not been finally displaced, but it protected the revenue by conditioning release on a bank guarantee, indemnity bond and other acceptable security. The operative effect was interim restitution to the claimant, balanced against safeguards preserving the department's interests during fresh adjudication. Case-Laws VAT and Sales Tax Mon, 27 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244366