https://www.taxtmi.com/caselaws?id=309489 An amount deposited under protest during revisional proceedings, after the revisional order was set aside and no fresh order was passed within the statutory period, was treated as a pre-deposit rather than tax finally due. The original assessment continued to operate, and the refund provisions applicable to tax payments did not govern the claim. Retention of the money without authority of law was inconsistent with the constitutional bar on unauthorised exaction. The petitioner was entitled to refund of the deposited amount with interest at 6% per annum from the date of the first refund demand. en-us Tue, 07 Jun 2022 00:00:00 +0530 Wed, 06 Sep 2023 08:52:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=309489 An amount deposited under protest during revisional proceedings, after the revisional order was set aside and no fresh order was passed within the statutory period, was treated as a pre-deposit rather than tax finally due. The original assessment continued to operate, and the refund provisions applicable to tax payments did not govern the claim. Retention of the money without authority of law was inconsistent with the constitutional bar on unauthorised exaction. The petitioner was entitled to refund of the deposited amount with interest at 6% per annum from the date of the first refund demand. Case-Laws VAT and Sales Tax Tue, 07 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=309489