https://www.taxtmi.com/caselaws?id=162722 Where tax or deposit amounts are found refundable, statutory interest cannot be withheld merely because consequential orders are delayed or the appellate order is said not to have been communicated. The Kerala High Court treated refund entitlement under the sales tax law as carrying a duty to give effect within the prescribed period, so interest on excess tax became payable after expiry of 90 days from the appellate order. It also applied the same compensatory principle to a refundable security deposit, holding that interest ran from the date the refund claim was made and could not be denied while the Revenue retained money found due to the assessee. en-us Fri, 14 Jul 2006 00:00:00 +0530 Thu, 13 Mar 2014 12:25:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162722 Where tax or deposit amounts are found refundable, statutory interest cannot be withheld merely because consequential orders are delayed or the appellate order is said not to have been communicated. The Kerala High Court treated refund entitlement under the sales tax law as carrying a duty to give effect within the prescribed period, so interest on excess tax became payable after expiry of 90 days from the appellate order. It also applied the same compensatory principle to a refundable security deposit, holding that interest ran from the date the refund claim was made and could not be denied while the Revenue retained money found due to the assessee. Case-Laws VAT and Sales Tax Fri, 14 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162722