https://www.taxtmi.com/caselaws?id=10742 Interest on refund of estate duty was held not payable in the absence of an express statutory provision. The Court reasoned that, in taxing statutes, entitlement to refund interest arises only when the legislature positively authorises it; a mere absence of prohibition is insufficient. It distinguished authorities based on equitable interest or delayed payment because they did not concern tax refunds under a fiscal enactment. The existence of specific interest provisions elsewhere in the Estate Duty Act, 1953, and in similar statutes indicated a deliberate exclusion where no refund-interest clause was enacted. en-us Fri, 10 Jun 2005 00:00:00 +0530 Fri, 24 Jul 2009 11:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10742 Interest on refund of estate duty was held not payable in the absence of an express statutory provision. The Court reasoned that, in taxing statutes, entitlement to refund interest arises only when the legislature positively authorises it; a mere absence of prohibition is insufficient. It distinguished authorities based on equitable interest or delayed payment because they did not concern tax refunds under a fiscal enactment. The existence of specific interest provisions elsewhere in the Estate Duty Act, 1953, and in similar statutes indicated a deliberate exclusion where no refund-interest clause was enacted. Case-Laws Income Tax Fri, 10 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10742