https://www.taxtmi.com/caselaws?id=258727 A retrospective statutory amendment that deleted the condition forming the basis of a tax demand erased the underlying liability from the earlier effective date, so an amount deposited as a pre-condition for appeal was no longer legally payable and became refundable. A later notification stating that such deposits would not be refunded could not defeat the legal effect of the retrospective deletion. The amount was therefore refundable, and the assessee was entitled to refund of the deposit made for filing the appeal. en-us Fri, 09 Jan 2015 00:00:00 +0530 Wed, 21 Oct 2015 14:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258727 A retrospective statutory amendment that deleted the condition forming the basis of a tax demand erased the underlying liability from the earlier effective date, so an amount deposited as a pre-condition for appeal was no longer legally payable and became refundable. A later notification stating that such deposits would not be refunded could not defeat the legal effect of the retrospective deletion. The amount was therefore refundable, and the assessee was entitled to refund of the deposit made for filing the appeal. Case-Laws VAT and Sales Tax Fri, 09 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258727