https://www.taxtmi.com/caselaws?id=155616 Refund under the Andhra Pradesh General Sales Tax Act may be discharged by adjustment against future monthly tax liability where the assessee seeks that mode of payment and the refund has become due under an appellate order. The text also states that, under Sections 33-B and 33-F(1), delayed refund attracts simple interest at 12% per annum if it is not granted within six months from the appellate order, and interest runs until the refund is fully discharged, including by adjustment. The discussion therefore treats adjustment as a valid method of refund and interest as continuing until complete satisfaction of the refund claim. en-us Wed, 03 Aug 1988 00:00:00 +0530 Thu, 05 Sep 2013 17:49:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155616 Refund under the Andhra Pradesh General Sales Tax Act may be discharged by adjustment against future monthly tax liability where the assessee seeks that mode of payment and the refund has become due under an appellate order. The text also states that, under Sections 33-B and 33-F(1), delayed refund attracts simple interest at 12% per annum if it is not granted within six months from the appellate order, and interest runs until the refund is fully discharged, including by adjustment. The discussion therefore treats adjustment as a valid method of refund and interest as continuing until complete satisfaction of the refund claim. Case-Laws VAT and Sales Tax Wed, 03 Aug 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155616