https://www.taxtmi.com/caselaws?id=159228 Interest was payable on a delayed sales tax refund where the refund payment order could not be encashed because it was a non-MICR instrument and the delay was not attributable to the applicant. Repeated attempts to realise the refund failed due to treasury and banking objections after the clearing system changed, and revalidation of the same instrument was not an effective solution. The authorities were under a duty to ensure actual payment of the sanctioned refund, and section 10B of the Bengal Finance (Sales Tax) Act, 1941 provided the basis for statutory interest. The applicant was therefore entitled to interest for the period of wrongful delay. en-us Wed, 18 Jun 1997 00:00:00 +0530 Mon, 18 Nov 2013 16:52:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159228 Interest was payable on a delayed sales tax refund where the refund payment order could not be encashed because it was a non-MICR instrument and the delay was not attributable to the applicant. Repeated attempts to realise the refund failed due to treasury and banking objections after the clearing system changed, and revalidation of the same instrument was not an effective solution. The authorities were under a duty to ensure actual payment of the sanctioned refund, and section 10B of the Bengal Finance (Sales Tax) Act, 1941 provided the basis for statutory interest. The applicant was therefore entitled to interest for the period of wrongful delay. Case-Laws VAT and Sales Tax Wed, 18 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159228