https://www.taxtmi.com/caselaws?id=434371 The refund sanctioning authority under Rule 36 read with Section 43 is confined to determining the amount refundable and cannot sit in appeal, review, or revision over the assessment order. Where the Assessing Authority has already allowed refund on the basis of the assessment, the higher authority cannot reopen the merits of that assessment while dealing with refund approval. The Commissioner therefore lacked jurisdiction to reject the refund on merits, and the refund claim was required to be allowed in accordance with the assessment order. en-us Mon, 20 Feb 2023 00:00:00 +0530 Thu, 23 Feb 2023 08:51:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434371 The refund sanctioning authority under Rule 36 read with Section 43 is confined to determining the amount refundable and cannot sit in appeal, review, or revision over the assessment order. Where the Assessing Authority has already allowed refund on the basis of the assessment, the higher authority cannot reopen the merits of that assessment while dealing with refund approval. The Commissioner therefore lacked jurisdiction to reject the refund on merits, and the refund claim was required to be allowed in accordance with the assessment order. Case-Laws VAT and Sales Tax Mon, 20 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434371