https://www.taxtmi.com/caselaws?id=165071 Refund proceedings under the Haryana Value Added Tax Act are confined to quantifying the refundable amount and cannot be used to reopen the merits of the concluded assessment or appellate decision. The refund authority must give effect to the appellate order already passed in favour of the assessee and has no power to exercise review, appeal, or revisional jurisdiction while determining refund. An order rejecting refund by disregarding the appellate decision is therefore unsustainable. en-us Tue, 03 Aug 2010 00:00:00 +0530 Thu, 08 May 2014 15:02:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165071 Refund proceedings under the Haryana Value Added Tax Act are confined to quantifying the refundable amount and cannot be used to reopen the merits of the concluded assessment or appellate decision. The refund authority must give effect to the appellate order already passed in favour of the assessee and has no power to exercise review, appeal, or revisional jurisdiction while determining refund. An order rejecting refund by disregarding the appellate decision is therefore unsustainable. Case-Laws VAT and Sales Tax Tue, 03 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165071