https://www.taxtmi.com/caselaws?id=165023 Where a dealer's return stands accepted because assessment is not completed within the prescribed time, tax paid in excess of the liability shown in the return is refundable under the West Bengal Sales Tax Act, 1994 even without a subsisting assessment order. The refund provision is not confined to payments made pursuant to assessment. However, release of the refund may still be conditioned on proof that the claimant will not be unjustly enriched, so the authority may verify that equitable bar before payment where applicable. en-us Fri, 20 Nov 2009 00:00:00 +0530 Wed, 07 May 2014 16:55:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165023 Where a dealer's return stands accepted because assessment is not completed within the prescribed time, tax paid in excess of the liability shown in the return is refundable under the West Bengal Sales Tax Act, 1994 even without a subsisting assessment order. The refund provision is not confined to payments made pursuant to assessment. However, release of the refund may still be conditioned on proof that the claimant will not be unjustly enriched, so the authority may verify that equitable bar before payment where applicable. Case-Laws VAT and Sales Tax Fri, 20 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165023