https://www.taxtmi.com/caselaws?id=191509 Statutory interest was payable on a delayed tax refund once the assessment order had determined the refund due and the assessment had attained finality. Section 54 of the Gujarat Sales Tax Act, 1969 was applied to require simple interest at the prescribed rate on refund amounts released belatedly, and the delayed payment therefore attracted the statutory liability to pay interest. The objection that an alternative remedy was available did not justify denying relief or sending the petitioner to another forum because the entitlement followed from clear statutory and factual . en-us Thu, 09 Oct 2014 00:00:00 +0530 Thu, 06 Apr 2017 10:02:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191509 Statutory interest was payable on a delayed tax refund once the assessment order had determined the refund due and the assessment had attained finality. Section 54 of the Gujarat Sales Tax Act, 1969 was applied to require simple interest at the prescribed rate on refund amounts released belatedly, and the delayed payment therefore attracted the statutory liability to pay interest. The objection that an alternative remedy was available did not justify denying relief or sending the petitioner to another forum because the entitlement followed from clear statutory and factual . Case-Laws VAT and Sales Tax Thu, 09 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191509