https://www.taxtmi.com/caselaws?id=164114 Interest on sales tax refund under section 43 of the Bihar Finance Act, 1981 accrues only after a valid refund application is received and the refund is not made within six months. Rule 34 of the Bihar Sales Tax Rules, 1983 requires notice in Form XV and a refund claim in Form XX. Where the initial application was incomplete or defective and the refund was processed soon after a corrected application was filed, any delay was attributable to the absence of a proper claim rather than unjustified withholding by the authority. On that basis, interest was not payable on the refunded amount. en-us Fri, 22 Aug 2008 00:00:00 +0530 Mon, 01 Dec 2014 10:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164114 Interest on sales tax refund under section 43 of the Bihar Finance Act, 1981 accrues only after a valid refund application is received and the refund is not made within six months. Rule 34 of the Bihar Sales Tax Rules, 1983 requires notice in Form XV and a refund claim in Form XX. Where the initial application was incomplete or defective and the refund was processed soon after a corrected application was filed, any delay was attributable to the absence of a proper claim rather than unjustified withholding by the authority. On that basis, interest was not payable on the refunded amount. Case-Laws VAT and Sales Tax Fri, 22 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164114