2016 (9) TMI 1531

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ection, interest upon such refunds is inadmissible. This court is of the opinion that such a view is unwarranted and in fact illegal given the mandate of Section 42 of the Delhi VAT Act read with Rule 34 (6) of the Rules. Revenue is directed to ensure release of interest amounts upon said refund claim in this petition forthwith and ensure that the amount is remitted together with up to date int .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ding the same. It appears that the revenue was informed about the directions, despite which the concerned officer inexplicably has formed the opinion that in the absence of a specific direction, interest upon such refunds is inadmissible. This court is of the opinion that such a view is unwarranted and in fact illegal given the mandate of Section 42 of the Delhi VAT Act read with Ru .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X