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Provisions expressly mentioned in the judgment/order text.
The HC allowed the petition and held that the petitioner is entitled to statutory interest on the refunded amount of Rs. 14,54,896. The court determined interest is payable pursuant to Rule 57 read with Rule 34 of the DVAT Rules, 2005 and Section 42(1) of the DVAT Act, 2004, and directed interest at 6% from the date the refund application (Form DVAT-21) was filed, namely 5 January 2022. The impugned order dated 9 May 2024 is set aside. The Department is directed to process and credit the refund with accrued interest to the petitioner within four weeks. Petition disposed of.
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