https://www.taxtmi.com/caselaws?id=162839 Excess tax found refundable in assessment had to be given effect by issuing refund vouchers or a refund adjustment order with the assessment order under the Haryana General Sales Tax Act and Rules. A later administrative attempt to withhold the refund by relying on an amendment and filing away the refund application was invalid, because the Assessing Authority could not disregard the assessment already framed and had no lawful review power in the circumstances. Where the statutory refund was not issued in the prescribed manner within time, interest became payable on the refunded amounts. The petitioner was therefore entitled to both the refund determined in assessment and statutory interest. en-us Thu, 25 May 2006 00:00:00 +0530 Sat, 15 Mar 2014 12:05:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162839 Excess tax found refundable in assessment had to be given effect by issuing refund vouchers or a refund adjustment order with the assessment order under the Haryana General Sales Tax Act and Rules. A later administrative attempt to withhold the refund by relying on an amendment and filing away the refund application was invalid, because the Assessing Authority could not disregard the assessment already framed and had no lawful review power in the circumstances. Where the statutory refund was not issued in the prescribed manner within time, interest became payable on the refunded amounts. The petitioner was therefore entitled to both the refund determined in assessment and statutory interest. Case-Laws VAT and Sales Tax Thu, 25 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162839