https://www.taxtmi.com/caselaws?id=158256 Interest became payable on a delayed refund where an earlier refund direction was not implemented within the six-week period fixed by the Tribunal, and the applicant was entitled to interest for the delay from 31 March 1990 to 11 February 1991 at the rate under section 1013 of the Bengal Finance (Sales Tax) Act, 1941. The refund was also required to be made by a bank draft on a nationalised bank because the refund payment orders had either been lost or were not encashable. The Tribunal further indicated that refund instruments should be issued in an encashable form consistent with banking practice. en-us Fri, 21 Jul 1995 00:00:00 +0530 Fri, 18 Oct 2013 17:34:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158256 Interest became payable on a delayed refund where an earlier refund direction was not implemented within the six-week period fixed by the Tribunal, and the applicant was entitled to interest for the delay from 31 March 1990 to 11 February 1991 at the rate under section 1013 of the Bengal Finance (Sales Tax) Act, 1941. The refund was also required to be made by a bank draft on a nationalised bank because the refund payment orders had either been lost or were not encashable. The Tribunal further indicated that refund instruments should be issued in an encashable form consistent with banking practice. Case-Laws VAT and Sales Tax Fri, 21 Jul 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158256