https://www.taxtmi.com/caselaws?id=160846 Refund of entry tax could validly be disbursed to an authorised power of attorney holder, or a person identified by that holder, where identification and accountability were satisfactorily ensured; payment in that manner complied with the statutory refund obligation. Delayed refund carried simple interest at 12% per annum from 8 May 2000 until actual payment, as interest was treated as an ordinary incident of refund and the inability to trace the dealer did not justify withholding it. No costs were awarded. en-us Fri, 22 Mar 2002 00:00:00 +0530 Wed, 25 Dec 2013 16:04:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160846 Refund of entry tax could validly be disbursed to an authorised power of attorney holder, or a person identified by that holder, where identification and accountability were satisfactorily ensured; payment in that manner complied with the statutory refund obligation. Delayed refund carried simple interest at 12% per annum from 8 May 2000 until actual payment, as interest was treated as an ordinary incident of refund and the inability to trace the dealer did not justify withholding it. No costs were awarded. Case-Laws VAT and Sales Tax Fri, 22 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160846