https://www.taxtmi.com/caselaws?id=161081 Refund of sales tax became payable once assessment was finalised and, after adjustment of the admitted outstanding demand, only the balance remained due to the assessee. Rule 35 of the Haryana General Sales Tax Rules, 1975 permits adjustment only where some amount is still outstanding from the assessee; once no further amount remains due, the assessing authority must direct refund without requiring any option from the assessee. As the department failed to refund the balance promptly and payment was made only after the writ petition was filed, statutory interest accrued on the delayed refund under section 25 of the Haryana General Sales Tax Act, 1973 from the date the refund became due until actual payment. The direction to pay interest was upheld. en-us Tue, 21 Aug 2001 00:00:00 +0530 Tue, 31 Dec 2013 15:47:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161081 Refund of sales tax became payable once assessment was finalised and, after adjustment of the admitted outstanding demand, only the balance remained due to the assessee. Rule 35 of the Haryana General Sales Tax Rules, 1975 permits adjustment only where some amount is still outstanding from the assessee; once no further amount remains due, the assessing authority must direct refund without requiring any option from the assessee. As the department failed to refund the balance promptly and payment was made only after the writ petition was filed, statutory interest accrued on the delayed refund under section 25 of the Haryana General Sales Tax Act, 1973 from the date the refund became due until actual payment. The direction to pay interest was upheld. Case-Laws VAT and Sales Tax Tue, 21 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161081