https://www.taxtmi.com/caselaws?id=253606 Interest on sales tax refunds is payable under section 33F where the refund arises from an appellate or other valid proceeding under section 33B, and the assessee need not file a separate refund claim. The statutory interest period begins only after six months from the date of the appellate order and runs until actual payment. Section 33E applies only to delays in processing claims under section 33A and does not govern refunds under section 33B. By contrast, refund orders made in purported revisional proceedings after the amendment limiting revision to orders prejudicial to revenue were without jurisdiction, so they could not trigger the sections 33B and 33F interest regime. en-us Fri, 23 Nov 2012 00:00:00 +0530 Fri, 28 Nov 2014 21:36:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253606 Interest on sales tax refunds is payable under section 33F where the refund arises from an appellate or other valid proceeding under section 33B, and the assessee need not file a separate refund claim. The statutory interest period begins only after six months from the date of the appellate order and runs until actual payment. Section 33E applies only to delays in processing claims under section 33A and does not govern refunds under section 33B. By contrast, refund orders made in purported revisional proceedings after the amendment limiting revision to orders prejudicial to revenue were without jurisdiction, so they could not trigger the sections 33B and 33F interest regime. Case-Laws VAT and Sales Tax Fri, 23 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253606