https://www.taxtmi.com/caselaws?id=256883 Section 40 of the Uttar Pradesh Value Added Tax Act, 2008 permits refund of tax or other sums paid in excess after first adjusting any outstanding liability under the Act or the Central Sales Tax Act, 1956. A prior refund order in the assessment or appellate record is not a for filing or allowing a refund claim. Where the competent authority finds that excess remains after lawful adjustment, the balance must be refunded. On the facts noted, the admitted outstanding demand was lower than the amount already adjusted, and the mechanical rejection of the refund and rectification applications was unsustainable. en-us Tue, 10 Feb 2015 00:00:00 +0530 Tue, 24 Feb 2015 08:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256883 Section 40 of the Uttar Pradesh Value Added Tax Act, 2008 permits refund of tax or other sums paid in excess after first adjusting any outstanding liability under the Act or the Central Sales Tax Act, 1956. A prior refund order in the assessment or appellate record is not a for filing or allowing a refund claim. Where the competent authority finds that excess remains after lawful adjustment, the balance must be refunded. On the facts noted, the admitted outstanding demand was lower than the amount already adjusted, and the mechanical rejection of the refund and rectification applications was unsustainable. Case-Laws VAT and Sales Tax Tue, 10 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256883