Admitted tax refund with statutory interest upheld, as prolonged non-payment could not defeat the petitioner's entitlement.

Admitted refund liability was not disputed, and the record showed that the refund had been processed and placed before the Government for approval. On that basis, the Gauhati HC directed release of the refund amount, holding that prolonged non-payment could not defeat the petitioner's admitted entitlement. The Court further held that statutory interest was payable under Section 32 of the Assam General Sales Tax Act, 1993, and that the interest had to be paid within the same time frame as the principal refund.

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Issues: Whether the petitioner was entitled to payment of the admitted refund amount along with statutory interest.

Analysis: The admitted refund liability was not disputed by the respondents, and the record showed that the matter had been processed and placed before the Government for approval. In view of the admitted entitlement and the prolonged non-payment, the Court directed release of the refund. The Court also held that interest was payable in terms of Section 32 of the Assam General Sales Tax Act, 1993, and that such statutory interest had to be paid within the same time frame as the principal refund.

Conclusion: The petitioner was held entitled to payment of the refund amount together with statutory interest under Section 32 of the Assam General Sales Tax Act, 1993.

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