https://www.taxtmi.com/caselaws?id=163883 Refund claims under the sales tax law cannot be rejected after reassessment orders have attained finality unless express statutory authority permits withholding. The Court noted that no order was passed under the withholding provision, and the dealer was not heard or subjected to the enquiry required by the rules, so the rejection lacked legal basis and was liable to be quashed. Where a refund application is wrongly kept pending beyond the prescribed period, statutory interest follows from the date of filing of the application until payment, because unexplained delay amounts to unlawful retention of the dealer's money. en-us Wed, 11 Feb 2009 00:00:00 +0530 Tue, 18 Nov 2014 14:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163883 Refund claims under the sales tax law cannot be rejected after reassessment orders have attained finality unless express statutory authority permits withholding. The Court noted that no order was passed under the withholding provision, and the dealer was not heard or subjected to the enquiry required by the rules, so the rejection lacked legal basis and was liable to be quashed. Where a refund application is wrongly kept pending beyond the prescribed period, statutory interest follows from the date of filing of the application until payment, because unexplained delay amounts to unlawful retention of the dealer's money. Case-Laws VAT and Sales Tax Wed, 11 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163883