Refund entitlement with statutory interest upheld after final Tribunal order, and mandamus issued for payment.

Where the Tribunal's order granting refund had attained finality, a writ seeking implementation of that refund claim, together with simple interest under section 33-F of the Andhra Pradesh General Sales Tax Act, was treated as maintainable. The Court noted that no further tax revision could be pursued on those facts and accepted the assessee's entitlement to payment of the amount due with simple interest at 12% per annum from the specified date until payment. A writ of mandamus was issued directing refund and interest.

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Issues: Whether the assessee was entitled to refund of the amount due pursuant to the Tribunal's order together with interest under section 33-F of the Andhra Pradesh General Sales Tax Act.

Analysis: The Tribunal had already allowed the assessee's appeals, resulting in a refund entitlement. The Court noted that the Tribunal's common order had attained finality and that no further tax revision could be pursued in the circumstances. On that basis, the assessee's claim for a writ directing refund of the amount due, together with simple interest at 12% per annum from the specified date until payment, was held to be maintainable and justified.

Conclusion: The assessee was entitled to refund with simple interest at 12% per annum under section 33-F of the Andhra Pradesh General Sales Tax Act, and a writ of mandamus was issued directing payment.

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