https://www.taxtmi.com/caselaws?id=162182 Where a refund became due under the Haryana General Sales Tax Rules, 1975 but the refund voucher was not issued with the assessment order, interest was payable for the period the amount was wrongly withheld. The assessment order fixed the refundable amount as due, and a later revisional order setting the assessment aside for fresh assessment did not extinguish the earlier liability or retrospectively defeat the dealer's entitlement to interest. A subsequent fresh assessment could not be used to deny interest for the intervening period. The department was directed to calculate the refund and issue the voucher. en-us Tue, 03 Feb 2004 00:00:00 +0530 Thu, 20 Feb 2014 14:42:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162182 Where a refund became due under the Haryana General Sales Tax Rules, 1975 but the refund voucher was not issued with the assessment order, interest was payable for the period the amount was wrongly withheld. The assessment order fixed the refundable amount as due, and a later revisional order setting the assessment aside for fresh assessment did not extinguish the earlier liability or retrospectively defeat the dealer's entitlement to interest. A subsequent fresh assessment could not be used to deny interest for the intervening period. The department was directed to calculate the refund and issue the voucher. Case-Laws VAT and Sales Tax Tue, 03 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162182