https://www.taxtmi.com/caselaws?id=348782 The refund notification was construed as a whole to confine refund to tax actually paid into the Government treasury, so condition no. 19 did not permit a broader claim based on purchases from another eligible unit. The natural justice challenge failed because the authority issued notice, sought compliance details, and received a detailed reply, satisfying the hearing requirement. Under the VAT scheme, a provisional refund could be withdrawn or recovered only after final assessment if found excessive; a stand-alone demand for repayment before assessment was not sustainable. The refund demand orders were therefore quashed, while recovery of any excess refund was left open in accordance with law after assessment. en-us Fri, 22 Sep 2017 00:00:00 +0530 Fri, 27 Apr 2018 11:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348782 The refund notification was construed as a whole to confine refund to tax actually paid into the Government treasury, so condition no. 19 did not permit a broader claim based on purchases from another eligible unit. The natural justice challenge failed because the authority issued notice, sought compliance details, and received a detailed reply, satisfying the hearing requirement. Under the VAT scheme, a provisional refund could be withdrawn or recovered only after final assessment if found excessive; a stand-alone demand for repayment before assessment was not sustainable. The refund demand orders were therefore quashed, while recovery of any excess refund was left open in accordance with law after assessment. Case-Laws VAT and Sales Tax Fri, 22 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348782