https://www.taxtmi.com/caselaws?id=257453 The Court affirmed the Tribunal's decision to award interest on a refund resulting from an appellate order, rejecting the argument that Section 54(1)(aa) does not apply to such refunds. The Court applied the doctrine of merger, holding that once an appellate authority modifies an assessment order, the original order merges with the appellate order, entitling the taxpayer to interest on the refund. The Court emphasized the need for consistency and non-discriminatory treatment in tax matters, citing compensatory principles and previous rulings to support its decision. The appeal was dismissed, upholding the Tribunal's order granting interest on the refund amount. en-us Mon, 16 Feb 2015 00:00:00 +0530 Fri, 04 Mar 2016 15:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257453 The Court affirmed the Tribunal's decision to award interest on a refund resulting from an appellate order, rejecting the argument that Section 54(1)(aa) does not apply to such refunds. The Court applied the doctrine of merger, holding that once an appellate authority modifies an assessment order, the original order merges with the appellate order, entitling the taxpayer to interest on the refund. The Court emphasized the need for consistency and non-discriminatory treatment in tax matters, citing compensatory principles and previous rulings to support its decision. The appeal was dismissed, upholding the Tribunal's order granting interest on the refund amount. Case-Laws VAT and Sales Tax Mon, 16 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257453