https://www.taxtmi.com/caselaws?id=376277 The High Court upheld the decision on the refund of input tax credit for opening stock purchased under the previous tax regime, emphasizing finality after the first appeal. The Court also addressed the excess input tax credit refund issue on 31.03.2006, noting an open remand and pending appeal, ultimately dismissing the revision and affirming decisions by the Appellate Authority and Tribunal. en-us Tue, 19 Feb 2019 00:00:00 +0530 Wed, 31 Jul 2019 12:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376277 The High Court upheld the decision on the refund of input tax credit for opening stock purchased under the previous tax regime, emphasizing finality after the first appeal. The Court also addressed the excess input tax credit refund issue on 31.03.2006, noting an open remand and pending appeal, ultimately dismissing the revision and affirming decisions by the Appellate Authority and Tribunal. Case-Laws VAT and Sales Tax Tue, 19 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376277