https://www.taxtmi.com/caselaws?id=157389 Statutory interest on delayed refund accrues under Section 14-C of the Orissa Sales Tax Act, 1947 when refundable amounts are not paid within the prescribed ninety-day period from receipt of the refund application. Section 14-D can justify withholding only where the refund order itself is the subject of an appeal or further proceeding and the Commissioner considers the refund likely to prejudice revenue. As no such proceeding existed, Section 14-D could not be used to deny interest, and the refusal to grant interest was quashed with directions to pay interest. en-us Mon, 25 Apr 1994 00:00:00 +0530 Fri, 04 Oct 2013 17:26:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157389 Statutory interest on delayed refund accrues under Section 14-C of the Orissa Sales Tax Act, 1947 when refundable amounts are not paid within the prescribed ninety-day period from receipt of the refund application. Section 14-D can justify withholding only where the refund order itself is the subject of an appeal or further proceeding and the Commissioner considers the refund likely to prejudice revenue. As no such proceeding existed, Section 14-D could not be used to deny interest, and the refusal to grant interest was quashed with directions to pay interest. Case-Laws VAT and Sales Tax Mon, 25 Apr 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157389