https://www.taxtmi.com/caselaws?id=160528 Refund of excess tax, penalty or interest under the Haryana General Sales Tax Act, 1973 is mandatory once liability is set aside, subject only to lawful adjustment against existing dues. A refund may be withheld only through a valid order under Section 44; absent such authority, retention of the deposited amount is unjustified. Where the refundable sum is not returned within the prescribed period and no lawful basis for non-payment is shown, Section 43(2) attracts statutory interest from the expiry of that period. The retention of the amount without a valid withholding order also engages the taxpayer's property rights. en-us Thu, 30 Nov 2000 00:00:00 +0530 Thu, 19 Dec 2013 17:23:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160528 Refund of excess tax, penalty or interest under the Haryana General Sales Tax Act, 1973 is mandatory once liability is set aside, subject only to lawful adjustment against existing dues. A refund may be withheld only through a valid order under Section 44; absent such authority, retention of the deposited amount is unjustified. Where the refundable sum is not returned within the prescribed period and no lawful basis for non-payment is shown, Section 43(2) attracts statutory interest from the expiry of that period. The retention of the amount without a valid withholding order also engages the taxpayer's property rights. Case-Laws VAT and Sales Tax Thu, 30 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160528