https://www.taxtmi.com/caselaws?id=338343 Provisional refund under section 20(3) of the Haryana Value Added Tax Act, 2003 may be examined on the basis of a revised return and correction application, not confined automatically to the original VAT-A4 and return figures. Where the assessing authority accepts the corrected computation, any restriction on refund must rest on a rational basis and not on a bare reference to "interest of revenue". The document notes that an accepted corrected claim should be considered for the actual refund due, and that an unsupported restriction on provisional refund is arbitrary and unsustainable. en-us Mon, 23 Jan 2017 00:00:00 +0530 Mon, 19 Mar 2018 15:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338343 Provisional refund under section 20(3) of the Haryana Value Added Tax Act, 2003 may be examined on the basis of a revised return and correction application, not confined automatically to the original VAT-A4 and return figures. Where the assessing authority accepts the corrected computation, any restriction on refund must rest on a rational basis and not on a bare reference to "interest of revenue". The document notes that an accepted corrected claim should be considered for the actual refund due, and that an unsupported restriction on provisional refund is arbitrary and unsustainable. Case-Laws VAT and Sales Tax Mon, 23 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338343