https://www.taxtmi.com/caselaws?id=438340 Where reassessment and appellate orders have attained finality and no remand has been ordered, refund under the Haryana VAT Act cannot be withheld on the basis of a belated review or a provision applicable only to remanded proceedings. The High Court treated the Department's attempt to modify the settled position after the one-year limit under Section 35 as time-barred, and held that Section 18 on completion of remanded proceedings did not apply. On that basis, the refund claim under Section 20(5) was maintainable, and the petitioner was entitled to refund with statutory interest. en-us Wed, 10 May 2023 00:00:00 +0530 Tue, 30 May 2023 08:58:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438340 Where reassessment and appellate orders have attained finality and no remand has been ordered, refund under the Haryana VAT Act cannot be withheld on the basis of a belated review or a provision applicable only to remanded proceedings. The High Court treated the Department's attempt to modify the settled position after the one-year limit under Section 35 as time-barred, and held that Section 18 on completion of remanded proceedings did not apply. On that basis, the refund claim under Section 20(5) was maintainable, and the petitioner was entitled to refund with statutory interest. Case-Laws VAT and Sales Tax Wed, 10 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438340