https://www.taxtmi.com/caselaws?id=256926 Where 90% of a refund had already been granted as provisional refund, the remaining balance could not be denied merely on limitation grounds. The unpaid amount was directed to be released by adjustment against future tax liability, because the taxpayer expressly waived interest and the Revenue accepted that such adjustment would not prejudice its interests. In these circumstances, the balance refund had to be paid, and no interest was payable in view of the waiver. en-us Thu, 29 Jan 2015 00:00:00 +0530 Wed, 11 Feb 2015 18:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256926 Where 90% of a refund had already been granted as provisional refund, the remaining balance could not be denied merely on limitation grounds. The unpaid amount was directed to be released by adjustment against future tax liability, because the taxpayer expressly waived interest and the Revenue accepted that such adjustment would not prejudice its interests. In these circumstances, the balance refund had to be paid, and no interest was payable in view of the waiver. Case-Laws VAT and Sales Tax Thu, 29 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256926