https://www.taxtmi.com/caselaws?id=250867 Section 29 of the U.P. Trade Tax Act permits refund only when an amount is first found refundable in accordance with the statute, and interest arises only after a refund order remains unpaid beyond the prescribed period. Where an appellate authority sets aside an assessment and remands the matter without a specific direction to refund amounts recovered during the appeal, the dealer is not entitled to immediate refund or interest merely because the assessment has been remanded. The amount must be specifically adjudged refundable, and any outstanding liability must be considered before refund is made. en-us Tue, 12 Aug 2014 00:00:00 +0530 Fri, 04 Mar 2016 15:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250867 Section 29 of the U.P. Trade Tax Act permits refund only when an amount is first found refundable in accordance with the statute, and interest arises only after a refund order remains unpaid beyond the prescribed period. Where an appellate authority sets aside an assessment and remands the matter without a specific direction to refund amounts recovered during the appeal, the dealer is not entitled to immediate refund or interest merely because the assessment has been remanded. The amount must be specifically adjudged refundable, and any outstanding liability must be considered before refund is made. Case-Laws VAT and Sales Tax Tue, 12 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250867