2025 (2) TMI 661

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..... isputed by the respondents/revenue that there is no mechanism for refund of the amount, which was collected from the assessee during the VAT regime after coming into force of the G.S.T. regime. The judgment and order dated 18th January, 2013 is modified by directing the respondent authorities to refund the amount, which is lying with the department alongwith interest as ordered by the Hon'ble Div .....

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..... ax and the remaining amount is still lying with the department and after coming into force of the GST regime, there is no mechanism for adjustment and therefore, the review applicant prays for appropriate modification of the judgment and order. 2. It is not disputed by the respondents/revenue that there is no mechanism for refund of the amount, which was collected from the assessee during the VAT .....

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