Interest on delayed refund - relevant time for calculation of ...

Case Laws VAT and Sales Tax

April 23, 2024

Interest on delayed refund - relevant time for calculation of interest - Considering Section 30 of the Act, which stipulates interest on delayed refunds, the court examined both parties' submissions. The court held that the petitioner had made the refund claim within the stipulated time frame, and there was no evidence of delay attributable to them. Therefore, the petitioner was entitled to interest on the delayed refund.

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Interest on delayed refund - relevant time for calculation of ...

Case Laws VAT and Sales Tax

April 23, 2024

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