https://www.taxtmi.com/caselaws?id=797612 Refunds quantified following assessment of tax deducted at source obligations or pursuant to an appellate order constitute vested and crystallised entitlements carrying applicable statutory interest. Form 26B, together with the processing framework for TDS statements, applies to CPC-stage processing and adjustment before assessment and does not govern such quantified refunds. Outstanding demands, including those concerning associated TANs, do not independently permit non-payment or adjustment. A refund may be withheld or set off only under a lawfully passed order for adjustment of refunds. The taxpayer is therefore entitled to payment of the quantified refund with applicable interest unless a valid adjustment order exists. en-us Sat, 22 Aug 2026 00:00:00 +0530 Tue, 25 Aug 2026 08:34:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797612 Refunds quantified following assessment of tax deducted at source obligations or pursuant to an appellate order constitute vested and crystallised entitlements carrying applicable statutory interest. Form 26B, together with the processing framework for TDS statements, applies to CPC-stage processing and adjustment before assessment and does not govern such quantified refunds. Outstanding demands, including those concerning associated TANs, do not independently permit non-payment or adjustment. A refund may be withheld or set off only under a lawfully passed order for adjustment of refunds. The taxpayer is therefore entitled to payment of the quantified refund with applicable interest unless a valid adjustment order exists. Case-Laws Income Tax Sat, 22 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797612