https://www.taxtmi.com/caselaws?id=274771 The revision petition against a provisional assessment order was deemed unnecessary as the final assessment order had been issued, revealing the assessee's entitlement to a refund for the Assessment Year 2000-2001. The petitioner was directed to file a refund application, with the department instructed to review and settle it within two months. The counsel highlighted the potential eligibility for interest on the refundable amount under the relevant statutory provisions. Consequently, the revision petition was dismissed as infructuous, with directions for the refund application and consideration of interest entitlement. en-us Wed, 13 Dec 2006 00:00:00 +0530 Sat, 01 Sep 2018 11:22:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274771 The revision petition against a provisional assessment order was deemed unnecessary as the final assessment order had been issued, revealing the assessee's entitlement to a refund for the Assessment Year 2000-2001. The petitioner was directed to file a refund application, with the department instructed to review and settle it within two months. The counsel highlighted the potential eligibility for interest on the refundable amount under the relevant statutory provisions. Consequently, the revision petition was dismissed as infructuous, with directions for the refund application and consideration of interest entitlement. Case-Laws VAT and Sales Tax Wed, 13 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274771