https://www.taxtmi.com/caselaws?id=162557 Refunds of excess tax, penalty or interest under the Haryana General Sales Tax Act must be made within the prescribed period, and delay attracts interest unless properly condoned. Rule 35(1)(b) requires refund following an appellate or revisional order within 90 days of the application; if not, interest is payable at the rate linked to section 25(5). The later departmental approval process under rule 36 does not suspend the statutory obligation once the refund amount has been determined, and internal formalities do not defeat the dealer's entitlement to interest on delayed refund. en-us Fri, 20 Jul 2007 00:00:00 +0530 Wed, 31 Dec 2014 14:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162557 Refunds of excess tax, penalty or interest under the Haryana General Sales Tax Act must be made within the prescribed period, and delay attracts interest unless properly condoned. Rule 35(1)(b) requires refund following an appellate or revisional order within 90 days of the application; if not, interest is payable at the rate linked to section 25(5). The later departmental approval process under rule 36 does not suspend the statutory obligation once the refund amount has been determined, and internal formalities do not defeat the dealer's entitlement to interest on delayed refund. Case-Laws VAT and Sales Tax Fri, 20 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162557