https://www.taxtmi.com/caselaws?id=158023 Statutory sales tax refund may be withheld while appeal or connected proceedings remain pending if the competent authority has approved withholding under the relevant provision and release would prejudice revenue. Immediate refund is therefore unavailable until the pending proceedings are finalised and the refund becomes payable under the statutory scheme. Once the amount is due, failure to pay within the prescribed period attracts statutory interest on the delayed refund. en-us Tue, 19 Apr 1994 00:00:00 +0530 Tue, 15 Oct 2013 12:55:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158023 Statutory sales tax refund may be withheld while appeal or connected proceedings remain pending if the competent authority has approved withholding under the relevant provision and release would prejudice revenue. Immediate refund is therefore unavailable until the pending proceedings are finalised and the refund becomes payable under the statutory scheme. Once the amount is due, failure to pay within the prescribed period attracts statutory interest on the delayed refund. Case-Laws VAT and Sales Tax Tue, 19 Apr 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158023