https://www.taxtmi.com/caselaws?id=153408 Where excess sales tax had been finally determined as refundable after adjustment of outstanding dues, the taxing authority was required to return the balance under section 29 of the U.P. Sales Tax Act. Interest became payable for delay beyond the statutory period, and a separate express refund order was not a precondition to accrual of interest. Internal departmental instructions and technical objections to the refund application could not justify withholding the admitted amount. The assessee was therefore entitled to refund of the balance and interest on the delayed payment. en-us Thu, 16 Sep 1982 00:00:00 +0530 Tue, 23 Jul 2013 14:21:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153408 Where excess sales tax had been finally determined as refundable after adjustment of outstanding dues, the taxing authority was required to return the balance under section 29 of the U.P. Sales Tax Act. Interest became payable for delay beyond the statutory period, and a separate express refund order was not a precondition to accrual of interest. Internal departmental instructions and technical objections to the refund application could not justify withholding the admitted amount. The assessee was therefore entitled to refund of the balance and interest on the delayed payment. Case-Laws VAT and Sales Tax Thu, 16 Sep 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153408