https://www.taxtmi.com/caselaws?id=158541 Where refund is ordered but the refund voucher is issued after an unexplained delay attributable to the revenue, interest is payable under the applicable refund rule. The Punjab and Haryana High Court applied rule 35(1)(a) of the Haryana General Sales Tax Rules, 1975, and rejected the revenue's objection based on the absence of a surety bond and on rule 35(1)(b), which was confined to appellate or revisional orders. The assessee was therefore entitled to interest on the delayed refund at 12% per annum for the relevant period, and the writ petition succeeded. en-us Tue, 12 Sep 1995 00:00:00 +0530 Wed, 30 Oct 2013 17:19:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158541 Where refund is ordered but the refund voucher is issued after an unexplained delay attributable to the revenue, interest is payable under the applicable refund rule. The Punjab and Haryana High Court applied rule 35(1)(a) of the Haryana General Sales Tax Rules, 1975, and rejected the revenue's objection based on the absence of a surety bond and on rule 35(1)(b), which was confined to appellate or revisional orders. The assessee was therefore entitled to interest on the delayed refund at 12% per annum for the relevant period, and the writ petition succeeded. Case-Laws VAT and Sales Tax Tue, 12 Sep 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158541