Section 76(9) in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017
(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:Provided that where no order is made, it shall be presumed that the Appellate Tribunal has ordered the refund of the amount in dispute.
