https://www.taxtmi.com/caselaws?id=381816 Money deposited under protest does not become tax unless liability is crystallised by self-assessment or an assessment-related order. Where no assessment, reassessment or revision order exists and the time for such action has expired, continued retention of the deposit lacks authority of law and offends Article 265 of the Constitution. In that situation, the refund claim can be maintained under Article 226, and the sum is refundable with interest from the date the refund application was first made. The authorities were directed to return the deposited amount with simple interest at 6% per annum. en-us Mon, 15 Apr 2019 00:00:00 +0530 Thu, 23 Jan 2020 11:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381816 Money deposited under protest does not become tax unless liability is crystallised by self-assessment or an assessment-related order. Where no assessment, reassessment or revision order exists and the time for such action has expired, continued retention of the deposit lacks authority of law and offends Article 265 of the Constitution. In that situation, the refund claim can be maintained under Article 226, and the sum is refundable with interest from the date the refund application was first made. The authorities were directed to return the deposited amount with simple interest at 6% per annum. Case-Laws VAT and Sales Tax Mon, 15 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381816