https://www.taxtmi.com/caselaws?id=182139 Section 30 of the Delhi Sales Tax Act, 1975 required refund where tax paid exceeded tax payable, and the refund authority could not re-open or sit in appeal over a concluded assessment while considering that claim. The dealer was barred by section 30(7) from challenging the correctness of a final assessment through refund proceedings, and withholding refund under section 30(6) was confined to the statutory situation of pending appeal or other proceedings likely to prejudice revenue. As no such proceedings were pending, the authorities had no lawful basis to keep the refund application in abeyance or reject it by re-examining the merits of the assessment. en-us Tue, 20 Jul 2004 00:00:00 +0530 Tue, 03 May 2016 15:25:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182139 Section 30 of the Delhi Sales Tax Act, 1975 required refund where tax paid exceeded tax payable, and the refund authority could not re-open or sit in appeal over a concluded assessment while considering that claim. The dealer was barred by section 30(7) from challenging the correctness of a final assessment through refund proceedings, and withholding refund under section 30(6) was confined to the statutory situation of pending appeal or other proceedings likely to prejudice revenue. As no such proceedings were pending, the authorities had no lawful basis to keep the refund application in abeyance or reject it by re-examining the merits of the assessment. Case-Laws VAT and Sales Tax Tue, 20 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182139