Claim of interest on delayed refund - excess paid Swachh Bharat Cess and Krishi Kalyan Cess - there...

Claim of interest on delayed refund - excess paid Swachh Bharat Cess and Krishi Kalyan Cess - there cannot be any estoppel against a statute. Once the statute provides for payment of interest and the stipulated conditions are fulfilled, the respondent/revenue would be obliged, in law, to pay the interest. - HC .....

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