https://www.taxtmi.com/caselaws?id=327240 A pre-deposit made under an interim order to secure appellate hearing was not tax payment; once the second appeals succeeded, its continued retention had no legal basis and refund followed consequentially. The Tribunal could also entertain miscellaneous applications to direct refund after disposing of the appeals, because a power to decide disputes may by necessary implication include power to give effect to its final order even where the statute is silent on refund mechanics. The pendency of High Court appeals did not, on these facts, deprive the Tribunal of jurisdiction or render its refund directions improper, so the refund orders were sustained. en-us Fri, 05 Feb 2016 00:00:00 +0530 Sat, 07 May 2016 10:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327240 A pre-deposit made under an interim order to secure appellate hearing was not tax payment; once the second appeals succeeded, its continued retention had no legal basis and refund followed consequentially. The Tribunal could also entertain miscellaneous applications to direct refund after disposing of the appeals, because a power to decide disputes may by necessary implication include power to give effect to its final order even where the statute is silent on refund mechanics. The pendency of High Court appeals did not, on these facts, deprive the Tribunal of jurisdiction or render its refund directions improper, so the refund orders were sustained. Case-Laws VAT and Sales Tax Fri, 05 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327240