https://www.taxtmi.com/caselaws?id=764921 Under the MVAT refund scheme, excess tax disclosed in self-assessment returns was not to be denied merely because a separate prescribed refund application had not been filed; the returns were required to be scrutinised under the Act, and refund was to follow if payable. The Court also noted that the Revenue had accepted an identical Tribunal ruling in another matter and could not adopt a contrary stand on the same legal point and substantially similar facts. On that basis, the appeal was held not to disclose any substantial question of law, while the refund claim remained subject to statutory scrutiny. en-us Wed, 15 Jan 2025 00:00:00 +0530 Tue, 21 Jan 2025 16:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764921 Under the MVAT refund scheme, excess tax disclosed in self-assessment returns was not to be denied merely because a separate prescribed refund application had not been filed; the returns were required to be scrutinised under the Act, and refund was to follow if payable. The Court also noted that the Revenue had accepted an identical Tribunal ruling in another matter and could not adopt a contrary stand on the same legal point and substantially similar facts. On that basis, the appeal was held not to disclose any substantial question of law, while the refund claim remained subject to statutory scrutiny. Case-Laws VAT / Sales Tax Wed, 15 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764921