https://www.taxtmi.com/caselaws?id=787116 Where a refund for an earlier tax period is sought to be adjusted against later-period demands that have already been settled under an amnesty or settlement scheme, the adjustment is without authority if no surviving demand remains for those later periods. The Bombay HC treated the settlement orders as conclusively governing the liability position for the later periods and rejected departmental retention of the earlier refund against non-existent liabilities. The refund adjustment was therefore invalid, and release of the refund with interest as per rules followed. en-us Thu, 12 Feb 2026 00:00:00 +0530 Fri, 27 Feb 2026 08:36:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787116 Where a refund for an earlier tax period is sought to be adjusted against later-period demands that have already been settled under an amnesty or settlement scheme, the adjustment is without authority if no surviving demand remains for those later periods. The Bombay HC treated the settlement orders as conclusively governing the liability position for the later periods and rejected departmental retention of the earlier refund against non-existent liabilities. The refund adjustment was therefore invalid, and release of the refund with interest as per rules followed. Case-Laws VAT / Sales Tax Thu, 12 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787116