https://www.taxtmi.com/caselaws?id=387921 Interest on a refund under Section 24(4) of the Tamil Nadu General Sales Tax Act arises only when a refundable excess is not returned within the prescribed statutory timeline; where the refund was quantified after the Supreme Court's order and paid within that timeline, statutory interest was not payable. Compensation in writ jurisdiction for the period the money remained with the Revenue is exceptional and depends on inordinate, vexatious, or otherwise unjustified delay; absent wrongful deprivation or improper conduct, no such compensation lies. The challenge to refusal of both interest and compensation therefore failed. en-us Thu, 31 Oct 2019 00:00:00 +0530 Mon, 30 Nov 2020 13:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387921 Interest on a refund under Section 24(4) of the Tamil Nadu General Sales Tax Act arises only when a refundable excess is not returned within the prescribed statutory timeline; where the refund was quantified after the Supreme Court's order and paid within that timeline, statutory interest was not payable. Compensation in writ jurisdiction for the period the money remained with the Revenue is exceptional and depends on inordinate, vexatious, or otherwise unjustified delay; absent wrongful deprivation or improper conduct, no such compensation lies. The challenge to refusal of both interest and compensation therefore failed. Case-Laws VAT and Sales Tax Thu, 31 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387921