https://www.taxtmi.com/caselaws?id=167934 A refund conclusively determined in assessment, affirmed in appeal and revision, and followed by a consequential refund order cannot later be nullified by invoking unjust enrichment or forfeiture. The Court treated the final departmental findings that tax had been wrongly collected and was refundable as binding, and held that the assessing authority could not pass a fresh order to defeat that quantified refund under the refund or reassessment provisions. The forfeiture order was therefore unsustainable, and the assessee remained entitled to refund with statutory interest. en-us Mon, 04 Jun 2012 00:00:00 +0530 Wed, 07 Jan 2015 14:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167934 A refund conclusively determined in assessment, affirmed in appeal and revision, and followed by a consequential refund order cannot later be nullified by invoking unjust enrichment or forfeiture. The Court treated the final departmental findings that tax had been wrongly collected and was refundable as binding, and held that the assessing authority could not pass a fresh order to defeat that quantified refund under the refund or reassessment provisions. The forfeiture order was therefore unsustainable, and the assessee remained entitled to refund with statutory interest. Case-Laws VAT and Sales Tax Mon, 04 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167934