https://www.taxtmi.com/caselaws?id=163347 The court ruled in favor of the petitioner, a registered dealer, in a case concerning the right to payment of refund and interest on delayed refund under Article 226 of the Constitution. The court found that withholding refunds under Section 44 of the Act is permissible only until finalization of proceedings and concluded that refunding the amount in question would not prejudice state interests. The order withholding the refund was deemed invalid and quashed, and the petitioner was granted entitlement to interest on delayed refunds for assessment years 1999-2000 and 1998-99, with specified interest rates and costs awarded. en-us Fri, 28 Sep 2007 00:00:00 +0530 Thu, 25 Dec 2014 11:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163347 The court ruled in favor of the petitioner, a registered dealer, in a case concerning the right to payment of refund and interest on delayed refund under Article 226 of the Constitution. The court found that withholding refunds under Section 44 of the Act is permissible only until finalization of proceedings and concluded that refunding the amount in question would not prejudice state interests. The order withholding the refund was deemed invalid and quashed, and the petitioner was granted entitlement to interest on delayed refunds for assessment years 1999-2000 and 1998-99, with specified interest rates and costs awarded. Case-Laws VAT and Sales Tax Fri, 28 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163347