https://www.taxtmi.com/caselaws?id=165416 Section 62 of the West Bengal Value Added Tax Act, 2003 requires refund of tax paid in excess of the amount due, and rule 59 of the West Bengal Value Added Tax Rules, 2005 allows a refund adjustment order with any permissible set-off against existing liabilities. A pending revision against the assessment did not justify withholding the excess amount shown in the demand notice, because the assessee would remain entitled to refund whether the revision succeeded or failed. The withholding was therefore unsustainable, and the assessee was entitled to immediate refund of the excess amount. en-us Fri, 23 Jul 2010 00:00:00 +0530 Fri, 04 Jul 2014 14:18:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165416 Section 62 of the West Bengal Value Added Tax Act, 2003 requires refund of tax paid in excess of the amount due, and rule 59 of the West Bengal Value Added Tax Rules, 2005 allows a refund adjustment order with any permissible set-off against existing liabilities. A pending revision against the assessment did not justify withholding the excess amount shown in the demand notice, because the assessee would remain entitled to refund whether the revision succeeded or failed. The withholding was therefore unsustainable, and the assessee was entitled to immediate refund of the excess amount. Case-Laws VAT and Sales Tax Fri, 23 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165416