https://www.taxtmi.com/caselaws?id=162539 A conditional interim direction for refund with interest does not create an enforceable right where the writ petition is ultimately dismissed. The Orissa High Court noted that the refund interest claim depended on the petitioner succeeding in the writ proceedings, so the condition never took effect once the writ failed. The refund instead flowed from the statutory appellate order and the sales tax refund framework, not from the interim order. Principles governing final deposit-and-interest orders were held inapplicable on these facts, and the rejection of the interest claim was upheld. en-us Thu, 16 Nov 2006 00:00:00 +0530 Sat, 01 Mar 2014 14:48:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162539 A conditional interim direction for refund with interest does not create an enforceable right where the writ petition is ultimately dismissed. The Orissa High Court noted that the refund interest claim depended on the petitioner succeeding in the writ proceedings, so the condition never took effect once the writ failed. The refund instead flowed from the statutory appellate order and the sales tax refund framework, not from the interim order. Principles governing final deposit-and-interest orders were held inapplicable on these facts, and the rejection of the interest claim was upheld. Case-Laws VAT and Sales Tax Thu, 16 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162539