https://www.taxtmi.com/caselaws?id=163491 Interest became payable on a delayed sales tax refund once the refund application was not decided within the sixty-day period prescribed by the Haryana General Sales Tax Rules, 1975. Pending assessment proceedings did not justify continued retention of the refund amount where no subsisting demand was recoverable against the assessee during the relevant period. Applying section 25(5) of the Haryana General Sales Tax Act, 1973, the court held that expiry of the statutory period triggered the right to interest. The rejection of the assessee's claim for interest was therefore unsustainable. en-us Wed, 25 Feb 2004 00:00:00 +0530 Thu, 03 Apr 2014 14:31:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163491 Interest became payable on a delayed sales tax refund once the refund application was not decided within the sixty-day period prescribed by the Haryana General Sales Tax Rules, 1975. Pending assessment proceedings did not justify continued retention of the refund amount where no subsisting demand was recoverable against the assessee during the relevant period. Applying section 25(5) of the Haryana General Sales Tax Act, 1973, the court held that expiry of the statutory period triggered the right to interest. The rejection of the assessee's claim for interest was therefore unsustainable. Case-Laws VAT and Sales Tax Wed, 25 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163491