https://www.taxtmi.com/caselaws?id=761005 Where a pre-deposit was made through input tax credit and the substantive tax dispute was later decided in the assessee's favour, refund could not be denied by relying on an earlier circular. The court noted that the department had accepted the debit through the VAT return mechanism and had itself passed fresh revision orders dropping the demand and issuing refund forms. It further treated the amount as falling within the transitional and refund scheme after repeal of the VAT regime, which required admissible credit to be refunded rather than withheld for alleged non-compliance with the earlier order. en-us Thu, 26 Sep 2024 00:00:00 +0530 Mon, 12 May 2025 18:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761005 Where a pre-deposit was made through input tax credit and the substantive tax dispute was later decided in the assessee's favour, refund could not be denied by relying on an earlier circular. The court noted that the department had accepted the debit through the VAT return mechanism and had itself passed fresh revision orders dropping the demand and issuing refund forms. It further treated the amount as falling within the transitional and refund scheme after repeal of the VAT regime, which required admissible credit to be refunded rather than withheld for alleged non-compliance with the earlier order. Case-Laws GST Thu, 26 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761005