https://www.taxtmi.com/caselaws?id=431783 Refund under the Haryana VAT regime must be sought at the assessment stage where excess tax is found, and the assessment scheme allows refund or adjustment only in that manner. Once the assessment order is passed, the assessing authority cannot reopen or vary the concluded assessment through a later refund application; the proper remedy against an assessment showing excess carry-forward rather than refund is the statutory appeal. Rule 42 applies only when a refund has already been granted in the assessment order and then requires reference to the competent committee within the prescribed monetary limits. A post-assessment refund application was therefore not maintainable and Rule 42 did not apply. en-us Fri, 16 Dec 2022 00:00:00 +0530 Thu, 22 Dec 2022 15:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431783 Refund under the Haryana VAT regime must be sought at the assessment stage where excess tax is found, and the assessment scheme allows refund or adjustment only in that manner. Once the assessment order is passed, the assessing authority cannot reopen or vary the concluded assessment through a later refund application; the proper remedy against an assessment showing excess carry-forward rather than refund is the statutory appeal. Rule 42 applies only when a refund has already been granted in the assessment order and then requires reference to the competent committee within the prescribed monetary limits. A post-assessment refund application was therefore not maintainable and Rule 42 did not apply. Case-Laws VAT and Sales Tax Fri, 16 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431783