https://www.taxtmi.com/caselaws?id=163784 A statutory sales tax refund claimed after the first appellate order was held payable where excess tax had been paid and no lawful withholding order had been passed; the rejection of the refund application was set aside because Rule 39 required enquiry and hearing before rejection. The refund authority could not keep the claim pending indefinitely, and interest followed on the amount validly claimed within time. However, interest on an enhanced refund arising only from later recomputation was not available from the date of the original application; that balance had to be claimed separately under the later refund application. en-us Wed, 19 Nov 2008 00:00:00 +0530 Mon, 24 Nov 2014 19:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163784 A statutory sales tax refund claimed after the first appellate order was held payable where excess tax had been paid and no lawful withholding order had been passed; the rejection of the refund application was set aside because Rule 39 required enquiry and hearing before rejection. The refund authority could not keep the claim pending indefinitely, and interest followed on the amount validly claimed within time. However, interest on an enhanced refund arising only from later recomputation was not available from the date of the original application; that balance had to be claimed separately under the later refund application. Case-Laws VAT and Sales Tax Wed, 19 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163784