https://www.taxtmi.com/caselaws?id=447058 Once a refund order had already determined the excess tax payable to the assessee, the refund authority could not reopen the matter by issuing a fresh notice and re-quantifying the refund while processing the same application. In the absence of any provision authorising re-adjudication or revision of its own completed refund order, the impugned notice was beyond jurisdiction. The assessee was therefore entitled to refund of the amount already determined, together with interest. en-us Thu, 16 Nov 2023 00:00:00 +0530 Mon, 01 Jan 2024 10:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447058 Once a refund order had already determined the excess tax payable to the assessee, the refund authority could not reopen the matter by issuing a fresh notice and re-quantifying the refund while processing the same application. In the absence of any provision authorising re-adjudication or revision of its own completed refund order, the impugned notice was beyond jurisdiction. The assessee was therefore entitled to refund of the amount already determined, together with interest. Case-Laws VAT and Sales Tax Thu, 16 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447058