https://www.taxtmi.com/caselaws?id=160520 Mandatory refund procedure under the West Bengal Sales Tax Rules required a Refund Adjustment Order to accompany the demand notice, and non-compliance with that procedure was treated as unjustified. Because the applicant was kept out of money that should have been refunded in time, the absence of an express interest clause did not prevent compensation for delay; interest was payable on the refundable amount from the date of the demand notice until payment. The refund direction was therefore modified to include interest at 1% per month for the relevant period. en-us Tue, 12 Sep 2000 00:00:00 +0530 Thu, 19 Dec 2013 15:57:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160520 Mandatory refund procedure under the West Bengal Sales Tax Rules required a Refund Adjustment Order to accompany the demand notice, and non-compliance with that procedure was treated as unjustified. Because the applicant was kept out of money that should have been refunded in time, the absence of an express interest clause did not prevent compensation for delay; interest was payable on the refundable amount from the date of the demand notice until payment. The refund direction was therefore modified to include interest at 1% per month for the relevant period. Case-Laws VAT and Sales Tax Tue, 12 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160520