https://www.taxtmi.com/caselaws?id=161930 Where a refund becomes due under the Andhra Pradesh General Sales Tax Act pursuant to an appellate or revisional order, the assessing authority must grant the refund without requiring a separate claim. If the refund is not paid within six months from the date of that order, the State becomes liable to pay simple interest at the prescribed rate on the delayed amount. The six-month period runs from the date of the refund order itself, including where the order is passed by the High Court. The same principle applies to connected assessment years where refund orders were earlier made but interest remained unpaid, excluding the statutory six-month period. en-us Tue, 10 Aug 2004 00:00:00 +0530 Tue, 11 Feb 2014 15:04:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161930 Where a refund becomes due under the Andhra Pradesh General Sales Tax Act pursuant to an appellate or revisional order, the assessing authority must grant the refund without requiring a separate claim. If the refund is not paid within six months from the date of that order, the State becomes liable to pay simple interest at the prescribed rate on the delayed amount. The six-month period runs from the date of the refund order itself, including where the order is passed by the High Court. The same principle applies to connected assessment years where refund orders were earlier made but interest remained unpaid, excluding the statutory six-month period. Case-Laws VAT and Sales Tax Tue, 10 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161930