https://www.taxtmi.com/caselaws?id=162633 After the appellate authority set aside the assessment and demand, excess tax paid under the sales tax framework was refundable with interest where no legal impediment existed. The discussion applied section 9(2) of the Central Sales Tax Act, read with section 24(4) of the Tamil Nadu General Sales Tax Act and rule 23A of the Tamil Nadu General Sales Tax Rules, to support refund of the excess amount together with statutory interest. The approach was stated to follow earlier similar matters, and the refund entitlement was recognised subject to the absence of any legal bar. en-us Mon, 03 Apr 2006 00:00:00 +0530 Tue, 11 Mar 2014 18:21:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162633 After the appellate authority set aside the assessment and demand, excess tax paid under the sales tax framework was refundable with interest where no legal impediment existed. The discussion applied section 9(2) of the Central Sales Tax Act, read with section 24(4) of the Tamil Nadu General Sales Tax Act and rule 23A of the Tamil Nadu General Sales Tax Rules, to support refund of the excess amount together with statutory interest. The approach was stated to follow earlier similar matters, and the refund entitlement was recognised subject to the absence of any legal bar. Case-Laws VAT and Sales Tax Mon, 03 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162633