https://www.taxtmi.com/caselaws?id=175720 Section 33-B of the Andhra Pradesh General Sales Tax Act, 1957 requires the assessing authority to refund tax that becomes due under an appellate or other order without insisting on a separate claim, and any extraneous requirement of prior administrative approval cannot defeat that statutory entitlement. Where the refund is not granted within six months from the relevant order, Section 33-F(1) makes simple interest at 12% per annum payable from the day after expiry of that period until payment. The stated position is that a refund due pursuant to the appellate order and subsequent certification must be released in time, and delay attracts mandatory interest. en-us Wed, 27 Jun 2001 00:00:00 +0530 Thu, 03 Dec 2015 17:01:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175720 Section 33-B of the Andhra Pradesh General Sales Tax Act, 1957 requires the assessing authority to refund tax that becomes due under an appellate or other order without insisting on a separate claim, and any extraneous requirement of prior administrative approval cannot defeat that statutory entitlement. Where the refund is not granted within six months from the relevant order, Section 33-F(1) makes simple interest at 12% per annum payable from the day after expiry of that period until payment. The stated position is that a refund due pursuant to the appellate order and subsequent certification must be released in time, and delay attracts mandatory interest. Case-Laws VAT and Sales Tax Wed, 27 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175720