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TMI Blog2016 (11) TMI 610X X X X Extracts X X X X X X X X Extracts X X X X ..... ourable Mr. Justice Akil Kureshi ) 1. The State has filed this appeal against the judgment of the Gujarat Value Added Tax Tribunal, Ahmedabad (for short 'the Tribunal') dated 12.4.2016 raising following questions for our consideration : "(1) Whether the Hon'ble Tribunal has erred in law and in facts in allowing interest on refund granted to the respondent as a result of appellate order? (2) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vant portion of the Tribunal's order reads as under : "10. So far as the second issue regarding interest on refund is concerned, the position is now well settled. This Tribunal has passed several orders and the decisions of this tribunal have been confirmed by the Hon'ble Gujarat High Court. The appellant is therefore entitled to interest on refund granted, not only as a result of assessment ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a result of the assessment order but also as a result of the appellate order. There shall be no order as to cost." 5. Learned AGP, Mr.Pranav Trivedi would point out that the appellate authority had calculated interest of Rs. 41,86,005/- on the refund granted by the assessing authority. To this, he appears to have added further sum of Rs. 18,77,484/- to arrive at a final figure of Rs. 1,66,38, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o as a result of appellate order. In short therefore, the assessee would receive interest on enhanced refund as per the appellate order. Prima facie, it is not suggested that the assessee would be entitled to interest on interest. 7. Only for such clarification therefore, we would not issue notice calling upon the respondent to appear, instead we leave it to the Government to approach the Tribuna ..... X X X X Extracts X X X X X X X X Extracts X X X X
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