https://www.taxtmi.com/caselaws?id=263087 Compulsory deposit of tax as a precondition for maintaining a statutory appeal does not bar interest on the refunded amount when the assessee ultimately succeeds. Under the Haryana General Sales Tax Act and Rules, the refund and delayed-refund provisions did not exclude interest for the period during which the Revenue retained money paid under compulsion; they only governed interest after the appellate or revisional order and the prescribed refund period. Applying prior binding precedent, the HC held that interest accrued from the dates of deposit until actual payment, and the assessee was awarded interest at 12% per annum on the refund. en-us Fri, 07 Aug 2015 00:00:00 +0530 Wed, 26 Aug 2015 11:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263087 Compulsory deposit of tax as a precondition for maintaining a statutory appeal does not bar interest on the refunded amount when the assessee ultimately succeeds. Under the Haryana General Sales Tax Act and Rules, the refund and delayed-refund provisions did not exclude interest for the period during which the Revenue retained money paid under compulsion; they only governed interest after the appellate or revisional order and the prescribed refund period. Applying prior binding precedent, the HC held that interest accrued from the dates of deposit until actual payment, and the assessee was awarded interest at 12% per annum on the refund. Case-Laws VAT and Sales Tax Fri, 07 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263087