https://www.taxtmi.com/caselaws?id=35984 A consequential refund arising from an appellate or revisional order is not treated as an original refund claim under the Agricultural Income-tax Act, 1950, so the limitation provision governing refund applications does not bar enforcement of that accrued right. Where an appellate authority has finally set aside an assessment and directed refund, the assessing authority must carry out the direction and cannot refuse compliance by relying on later disapproval of the appellate reasoning in another case. The text also notes that adjustment against subsequent demands may be considered where appropriate, but the refund direction itself remains binding. en-us Mon, 18 Aug 1980 00:00:00 +0530 Thu, 18 Mar 2010 12:47:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35984 A consequential refund arising from an appellate or revisional order is not treated as an original refund claim under the Agricultural Income-tax Act, 1950, so the limitation provision governing refund applications does not bar enforcement of that accrued right. Where an appellate authority has finally set aside an assessment and directed refund, the assessing authority must carry out the direction and cannot refuse compliance by relying on later disapproval of the appellate reasoning in another case. The text also notes that adjustment against subsequent demands may be considered where appropriate, but the refund direction itself remains binding. Case-Laws Income Tax Mon, 18 Aug 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35984