https://www.taxtmi.com/caselaws?id=796964 Refunds already allowed cannot be withheld merely because Revenue later files an unlisted Tribunal appeal. Where the taxpayer is an established manufacturer with no indicated risk of avoiding a future liability, an undertaking to deposit any amount ultimately determined in the pending appeal sufficiently protects Revenue's interests. The refund must therefore be released upon furnishing that undertaking, subject to repayment of any liability determined in accordance with law. en-us Tue, 28 Jul 2026 00:00:00 +0530 Thu, 13 Aug 2026 08:30:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796964 Refunds already allowed cannot be withheld merely because Revenue later files an unlisted Tribunal appeal. Where the taxpayer is an established manufacturer with no indicated risk of avoiding a future liability, an undertaking to deposit any amount ultimately determined in the pending appeal sufficiently protects Revenue's interests. The refund must therefore be released upon furnishing that undertaking, subject to repayment of any liability determined in accordance with law. Case-Laws GST Tue, 28 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796964