https://www.taxtmi.com/caselaws?id=797860 Refunds crystallised after TDS assessment or appellate relief constitute vested rights payable with applicable interest. Sections 200A and 201 operate separately: processing and adjustments of TDS statements under section 200A may involve Rule 31A and Form 26B, but those requirements do not govern refunds determined under section 201 or appellate orders. Form 26B cannot therefore be made a compulsory condition for such refunds. Outstanding demands against the assessee or related TANs cannot justify withholding or adjusting the refund unless a valid adjustment order is passed under section 245. en-us Tue, 18 Aug 2026 00:00:00 +0530 Fri, 28 Aug 2026 20:42:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797860 Refunds crystallised after TDS assessment or appellate relief constitute vested rights payable with applicable interest. Sections 200A and 201 operate separately: processing and adjustments of TDS statements under section 200A may involve Rule 31A and Form 26B, but those requirements do not govern refunds determined under section 201 or appellate orders. Form 26B cannot therefore be made a compulsory condition for such refunds. Outstanding demands against the assessee or related TANs cannot justify withholding or adjusting the refund unless a valid adjustment order is passed under section 245. Case-Laws Income Tax Tue, 18 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797860