https://www.taxtmi.com/caselaws?id=189984 Statutory interest on sales tax refund under section 54(1)(aa) remained payable even when the refund became due only on a second appeal order and not directly from the assessment order. Earlier Tribunal authority denying such interest was displaced by later Tribunal reasoning, which was approved in binding Division Bench precedent and rendered the contrary view no longer good law. The entitlement was therefore answered in favour of the assessee and against the revenue. en-us Thu, 26 Mar 2015 00:00:00 +0530 Mon, 30 Jan 2017 11:41:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189984 Statutory interest on sales tax refund under section 54(1)(aa) remained payable even when the refund became due only on a second appeal order and not directly from the assessment order. Earlier Tribunal authority denying such interest was displaced by later Tribunal reasoning, which was approved in binding Division Bench precedent and rendered the contrary view no longer good law. The entitlement was therefore answered in favour of the assessee and against the revenue. Case-Laws VAT and Sales Tax Thu, 26 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189984