https://www.taxtmi.com/caselaws?id=166146 Amounts recovered coercively during pendency of an appeal, to the extent they were not referable to admitted tax liability, were treated as refundable after the assessment was set aside on restitutionary principles under section 29(1) of the U.P. Trade Tax Act and Rule 71 of the U.P. Trade Tax Rules. Once the excess recovery was held refundable, section 29(2) governed interest, and statutory interest followed on the refundable sum. The refusal to grant refund was therefore interfered with, and the assessee was held entitled to refund of the excess recovery together with interest. en-us Tue, 28 Feb 2006 00:00:00 +0530 Wed, 27 Aug 2014 11:13:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166146 Amounts recovered coercively during pendency of an appeal, to the extent they were not referable to admitted tax liability, were treated as refundable after the assessment was set aside on restitutionary principles under section 29(1) of the U.P. Trade Tax Act and Rule 71 of the U.P. Trade Tax Rules. Once the excess recovery was held refundable, section 29(2) governed interest, and statutory interest followed on the refundable sum. The refusal to grant refund was therefore interfered with, and the assessee was held entitled to refund of the excess recovery together with interest. Case-Laws VAT and Sales Tax Tue, 28 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166146