Section 77(9) in Arunachal Pradesh Goods Tax Act, 2005
(9)Where the Appellate Tribunal sets aside an assessment and remits the matter to the Commissioner for a further assessment, the Appellate Tribunal shall at the same time order the Commissioner to refund to the person some or all of the amount in dispute. Where no order is made, it shall be presumed that the Appellate Tribunal has ordered the refund of the amount in dispute.
