https://www.taxtmi.com/caselaws?id=163209 Interest on delayed refund under the Bombay Sales Tax Act arose where a refundable amount was not paid within ninety days of the refund order. Section 44B, which allows withholding of refund during pending proceedings, did not justify denial of interest merely because revisional proceedings had been initiated, since the scheme still contemplated interest where the refund was ultimately found due. On a harmonious reading of sections 44A and 44B, once the assessment order was restored and the refund was actually paid, interest accrued from the expiry of ninety days after the relevant refund order until actual payment. en-us Fri, 14 Mar 2008 00:00:00 +0530 Wed, 10 Dec 2014 16:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163209 Interest on delayed refund under the Bombay Sales Tax Act arose where a refundable amount was not paid within ninety days of the refund order. Section 44B, which allows withholding of refund during pending proceedings, did not justify denial of interest merely because revisional proceedings had been initiated, since the scheme still contemplated interest where the refund was ultimately found due. On a harmonious reading of sections 44A and 44B, once the assessment order was restored and the refund was actually paid, interest accrued from the expiry of ninety days after the relevant refund order until actual payment. Case-Laws VAT and Sales Tax Fri, 14 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163209