https://www.taxtmi.com/caselaws?id=167729 Delayed refund of tax under the Andhra Pradesh General Sales Tax Act attracted mandatory simple interest once the refund was not granted within six months of the refund claim or appellate order. The attempt to defer interest by relying on alleged adjustments against Entry Tax Act arrears was rejected because those liabilities were distinct and could not defeat the statutory obligation. Interest was therefore payable from the expiry of the six-month period after the refund claim until actual refund, and the contrary contention was disallowed. en-us Wed, 06 Feb 2013 00:00:00 +0530 Sat, 03 Jan 2015 09:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167729 Delayed refund of tax under the Andhra Pradesh General Sales Tax Act attracted mandatory simple interest once the refund was not granted within six months of the refund claim or appellate order. The attempt to defer interest by relying on alleged adjustments against Entry Tax Act arrears was rejected because those liabilities were distinct and could not defeat the statutory obligation. Interest was therefore payable from the expiry of the six-month period after the refund claim until actual refund, and the contrary contention was disallowed. Case-Laws VAT and Sales Tax Wed, 06 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167729