https://www.taxtmi.com/caselaws?id=160987 Refund of a penalty amount was due after the appellate authority set aside the penalty order and the department did not challenge that decision. Continued retention of the amount for more than 11 years was arbitrary and unjustified, so the amount had to be refunded within a reasonable time. On the undisputed facts, interest was payable on the refunded amount under section 12(3) of the Punjab General Sales Tax Act, 1948, and the respondents' conduct also justified an award of costs, though only token costs were granted. en-us Thu, 09 Aug 2001 00:00:00 +0530 Fri, 27 Dec 2013 18:02:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160987 Refund of a penalty amount was due after the appellate authority set aside the penalty order and the department did not challenge that decision. Continued retention of the amount for more than 11 years was arbitrary and unjustified, so the amount had to be refunded within a reasonable time. On the undisputed facts, interest was payable on the refunded amount under section 12(3) of the Punjab General Sales Tax Act, 1948, and the respondents' conduct also justified an award of costs, though only token costs were granted. Case-Laws VAT and Sales Tax Thu, 09 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160987