https://www.taxtmi.com/caselaws?id=162927 The refund scheme under the Government order dated 30.10.1985 covered sales tax already levied and collected on diesel used by captive generating units, but only subject to the prescribed conditions and to be given effect in the assessment itself. It could not be claimed later through a separate refund application after the assessment had attained finality. The Government order dated 23.11.1995 merely extended incentives for a further period and did not create an independent right to refund for taxes paid earlier. On that basis, the claimed refund was not available. en-us Thu, 18 Aug 2005 00:00:00 +0530 Wed, 19 Mar 2014 11:04:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162927 The refund scheme under the Government order dated 30.10.1985 covered sales tax already levied and collected on diesel used by captive generating units, but only subject to the prescribed conditions and to be given effect in the assessment itself. It could not be claimed later through a separate refund application after the assessment had attained finality. The Government order dated 23.11.1995 merely extended incentives for a further period and did not create an independent right to refund for taxes paid earlier. On that basis, the claimed refund was not available. Case-Laws VAT and Sales Tax Thu, 18 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162927