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    <title>2003 (8) TMI 553 - KARNATAKA HIGH COURT</title>
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    <description>Where a refund granted earlier had already been set aside by the Tribunal, and no subsisting legal entitlement to retain the amount was shown, the HC held that the endorsement refusing retention was justified and sustained it. On instalments, the petitioner was not granted direct relief but was permitted to submit a representation to the competent authority, which was directed to consider the request in accordance with law.</description>
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      <link>https://www.taxtmi.com/caselaws?id=195548</link>
      <description>Where a refund granted earlier had already been set aside by the Tribunal, and no subsisting legal entitlement to retain the amount was shown, the HC held that the endorsement refusing retention was justified and sustained it. On instalments, the petitioner was not granted direct relief but was permitted to submit a representation to the competent authority, which was directed to consider the request in accordance with law.</description>
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