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    <description>Interest on a sanctioned tax refund was payable from the date the refund became due following the earlier tax appeal decision, applying the statutory framework on delayed refunds under Section 54 of the Gujarat Sales Tax Act, 1969. The High Court did not examine the refund entitlement dispute in detail and proceeded on the basis that refund had already been allowed. It directed payment of interest on the refunded amount at 9% per annum from 16 November 2016 until actual payment.</description>
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      <description>Interest on a sanctioned tax refund was payable from the date the refund became due following the earlier tax appeal decision, applying the statutory framework on delayed refunds under Section 54 of the Gujarat Sales Tax Act, 1969. The High Court did not examine the refund entitlement dispute in detail and proceeded on the basis that refund had already been allowed. It directed payment of interest on the refunded amount at 9% per annum from 16 November 2016 until actual payment.</description>
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