https://www.taxtmi.com/caselaws?id=162335 A statutory pre-deposit made for filing an appeal became refundable once the appeal was allowed on merits, and the tax authority could not retain it merely because a revisional show-cause notice had been issued. In the absence of an express statutory power to withhold refund on that ground, the department was bound to release the amount lawfully due. The refund was therefore treated as immediately payable with interest and costs. en-us Mon, 08 Aug 2005 00:00:00 +0530 Tue, 25 Feb 2014 11:54:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162335 A statutory pre-deposit made for filing an appeal became refundable once the appeal was allowed on merits, and the tax authority could not retain it merely because a revisional show-cause notice had been issued. In the absence of an express statutory power to withhold refund on that ground, the department was bound to release the amount lawfully due. The refund was therefore treated as immediately payable with interest and costs. Case-Laws VAT and Sales Tax Mon, 08 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162335