https://www.taxtmi.com/caselaws?id=281653 Interest on refund under Section 54(1)(aa) of the Gujarat Sales Tax Act, 1969 was held payable where the refund arose from appellate proceedings, following earlier Division Bench decisions on the same point. The Revenue's attempt to distinguish the facts was rejected because the excess tax had remained with the State until the appellate refund, and no substantial question of law survived on that settled position. The dealer was therefore entitled to interest on the refund, and the Revenue's challenge failed. en-us Fri, 29 Jun 2018 00:00:00 +0530 Sat, 07 Mar 2020 10:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=281653 Interest on refund under Section 54(1)(aa) of the Gujarat Sales Tax Act, 1969 was held payable where the refund arose from appellate proceedings, following earlier Division Bench decisions on the same point. The Revenue's attempt to distinguish the facts was rejected because the excess tax had remained with the State until the appellate refund, and no substantial question of law survived on that settled position. The dealer was therefore entitled to interest on the refund, and the Revenue's challenge failed. Case-Laws VAT and Sales Tax Fri, 29 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=281653