https://www.taxtmi.com/caselaws?id=160109 Interest on delayed refund under section 14-C of the Orissa Sales Tax Act accrues once a dealer's refund application is received and the refund is not made within ninety days. Internal verification, departmental delay, or objections about alleged defects in the application do not postpone or defeat the statutory interest obligation where the refund claim is otherwise maintainable. Payments made at other circles and check-posts, already credited in assessment, were treated as accepted proof of payment, so no further proof was required for the refund claim. The dealer was therefore entitled to interest at the statutory rate from the expiry of ninety days after receipt of the application until actual refund. en-us Wed, 02 Feb 2000 00:00:00 +0530 Mon, 09 Dec 2013 17:49:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160109 Interest on delayed refund under section 14-C of the Orissa Sales Tax Act accrues once a dealer's refund application is received and the refund is not made within ninety days. Internal verification, departmental delay, or objections about alleged defects in the application do not postpone or defeat the statutory interest obligation where the refund claim is otherwise maintainable. Payments made at other circles and check-posts, already credited in assessment, were treated as accepted proof of payment, so no further proof was required for the refund claim. The dealer was therefore entitled to interest at the statutory rate from the expiry of ninety days after receipt of the application until actual refund. Case-Laws VAT and Sales Tax Wed, 02 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160109