https://www.taxtmi.com/caselaws?id=159904 Under section 33-B of the Andhra Pradesh General Sales Tax Act, 1957, refund arising from an appellate order must be made by the assessing authority without requiring a separate claim, and Rule 43 obliges compliance with the Tribunal's order within the prescribed time after communication of the authorisation. If the refund is not made within that period, section 33-F attracts liability to pay simple interest at 12 per cent per annum from the statutory commencement date until payment. The effect is that the refund follows the appellate determination automatically, and delayed payment carries statutory interest. en-us Wed, 09 Sep 1998 00:00:00 +0530 Tue, 03 Dec 2013 17:48:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159904 Under section 33-B of the Andhra Pradesh General Sales Tax Act, 1957, refund arising from an appellate order must be made by the assessing authority without requiring a separate claim, and Rule 43 obliges compliance with the Tribunal's order within the prescribed time after communication of the authorisation. If the refund is not made within that period, section 33-F attracts liability to pay simple interest at 12 per cent per annum from the statutory commencement date until payment. The effect is that the refund follows the appellate determination automatically, and delayed payment carries statutory interest. Case-Laws VAT and Sales Tax Wed, 09 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159904