Pre-deposited amount for appeal refundable after revised lower assessment except balance tax liability.

Pre-deposited amount for appeal refundable after revised lower assessment except balance tax liability.
Case-Laws
GST
Petitioner pre-deposited Rs. 6,25,000/- as condition for filing appeal u/s 51 of TNVAT Act against Assessment Order dated 21.10.2010. After revised Assessment Order on 24.07.2015 substantially dropping demand, petitioner entitled to refund of pre-deposited amount except Rs. 3,902/- appropriated towards balance tax liability. Though petitioner wrongly transitioned amount,

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