https://www.taxtmi.com/caselaws?id=271907 Statutory interest on a tax refund could not be denied by the refunding authority by reopening its own refund order on the basis of unjust enrichment. Because the refund had already been granted under appellate and tribunal orders, the claim for interest followed from the statutory entitlement under Section 54(1) of the Sales Tax Act. In the absence of review power and without notice, the authority could not collaterally question whether the refund itself ought to have been granted. The refusal order was quashed and payment of the balance interest directed. en-us Fri, 05 Feb 2016 00:00:00 +0530 Sat, 20 Feb 2016 15:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271907 Statutory interest on a tax refund could not be denied by the refunding authority by reopening its own refund order on the basis of unjust enrichment. Because the refund had already been granted under appellate and tribunal orders, the claim for interest followed from the statutory entitlement under Section 54(1) of the Sales Tax Act. In the absence of review power and without notice, the authority could not collaterally question whether the refund itself ought to have been granted. The refusal order was quashed and payment of the balance interest directed. Case-Laws VAT and Sales Tax Fri, 05 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271907