https://www.taxtmi.com/caselaws?id=166500 Tax realised from customers was not refundable under the general refund provision because the statutory scheme required use of the special refund mechanism for tax so collected. The Court also found no express provision allowing excess tax to be set off against the monetary limit under the exemption scheme. In the absence of statutory authority, the claimed adjustment was not available. The revisions were therefore found unmeritorious, and no refund or adjustment relief was granted. en-us Mon, 28 Feb 2011 00:00:00 +0530 Mon, 29 Sep 2014 17:07:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166500 Tax realised from customers was not refundable under the general refund provision because the statutory scheme required use of the special refund mechanism for tax so collected. The Court also found no express provision allowing excess tax to be set off against the monetary limit under the exemption scheme. In the absence of statutory authority, the claimed adjustment was not available. The revisions were therefore found unmeritorious, and no refund or adjustment relief was granted. Case-Laws VAT and Sales Tax Mon, 28 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166500