https://www.taxtmi.com/caselaws?id=165855 Where a statute expressly permits adjustment or refund of excess tax paid, that statutory benefit cannot be denied merely because other proceedings questioned a different charging provision. The assessee's claim for adjustment under section 4(1) of the Karnataka Special Tax on Entry of Certain Goods Act, 2004 was supported by admitted excess payment and was independent of the validity of section 3. The appellate authority correctly found no prohibition on adjustment, so revisional interference was unwarranted. The direction allowing set-off or refund of the excess tax was restored. en-us Wed, 07 Jul 2010 00:00:00 +0530 Sat, 04 Oct 2014 11:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165855 Where a statute expressly permits adjustment or refund of excess tax paid, that statutory benefit cannot be denied merely because other proceedings questioned a different charging provision. The assessee's claim for adjustment under section 4(1) of the Karnataka Special Tax on Entry of Certain Goods Act, 2004 was supported by admitted excess payment and was independent of the validity of section 3. The appellate authority correctly found no prohibition on adjustment, so revisional interference was unwarranted. The direction allowing set-off or refund of the excess tax was restored. Case-Laws VAT and Sales Tax Wed, 07 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165855