https://www.taxtmi.com/caselaws?id=337705 Delay of 258 days in filing the tax appeal was not condoned because the explanation was incomplete and left material periods wholly unexplained; the Court held that sufficient cause was not shown and that vague or partial explanations cannot justify a long delay. On refund, the Court held that interest is payable where the statute so provides once refund becomes due under an appellate or assessment order, and it found the Tribunal's view allowing interest to be correct. The condonation application and connected tax appeal were dismissed, while the refund-interest order remained undisturbed. en-us Wed, 11 Jan 2017 00:00:00 +0530 Mon, 16 Jan 2017 08:22:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337705 Delay of 258 days in filing the tax appeal was not condoned because the explanation was incomplete and left material periods wholly unexplained; the Court held that sufficient cause was not shown and that vague or partial explanations cannot justify a long delay. On refund, the Court held that interest is payable where the statute so provides once refund becomes due under an appellate or assessment order, and it found the Tribunal's view allowing interest to be correct. The condonation application and connected tax appeal were dismissed, while the refund-interest order remained undisturbed. Case-Laws VAT and Sales Tax Wed, 11 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337705