Revenue Department has no power to re-adjudicate or re-quantify Refund Order

Revenue Department has no power to re-adjudicate or re-quantify Refund Order GET and D India Limited Vs Deputy Commissioner (ST) (Madras High Court) The Hon’ble Madras High Court in the case of GET and D India Limited v. Deputy Commissioner (ST) [W.P. No. 2460 & 3674 of 2023 dated November 16, 2023] directed the Revenue Department to refund the amount of tax as per refund order thereby holding that, the Notice cannot be issued when the excess tax amount has already been assessed and Revenue Department has passed the Refund Order. Also, the Revenue Department is not empowered to re-adjud...