https://www.taxtmi.com/caselaws?id=433433 Excess Central Sales Tax collected from the purchaser and deposited by the seller was held refundable on production of the relevant purchase details, tax particulars and C-form declarations, where the records were already on file and the settled position supported processing of the claim. The refund could not be denied merely because the purchaser was not the collecting dealer, and on the specific facts the seller was treated as not entitled to claim the same refund. The tax amount was directed to be refunded within four weeks in accordance with law. en-us Thu, 19 Jan 2023 00:00:00 +0530 Tue, 31 Jan 2023 07:56:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433433 Excess Central Sales Tax collected from the purchaser and deposited by the seller was held refundable on production of the relevant purchase details, tax particulars and C-form declarations, where the records were already on file and the settled position supported processing of the claim. The refund could not be denied merely because the purchaser was not the collecting dealer, and on the specific facts the seller was treated as not entitled to claim the same refund. The tax amount was directed to be refunded within four weeks in accordance with law. Case-Laws VAT and Sales Tax Thu, 19 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433433