Refund claims under VAT law must be decided by the competent authority, with statutory interest payable if entitlement is established.

A dealer's refund claim under the Bihar Value Added Tax Act, 2005 was required to be examined by the competent authority, and any admissible refund had to carry statutory interest. The writ petition was disposed of with a direction to consider the refund application and pass an appropriate order within two months; if entitlement is found, the refund with statutory interest must be released within one further month.

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Issues: Whether the refund application submitted by the dealer under the Bihar Value Added Tax Act, 2005 required consideration by the competent authority and, if refundable, whether refund with statutory interest was to follow.

Outcome: The writ petition was disposed of with a direction to the respondents to consider the refund application and pass an appropriate order within two months, and to release the refund with statutory interest within one further month if the petitioner is found entitled.

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