https://www.taxtmi.com/caselaws?id=396121 Where a statutory refund claim is pending, the competent authority must take it up, afford the claimant a reasonable opportunity of hearing, and decide the request within the time fixed. The refund application was not decided on merits; instead, the court required the assessing authority to consider the excess tax payment claim in accordance with law. The associated claim for interest on delayed refund was also directed to be examined under the governing refund and interest provision, including the statutory mandate in Section 89(4) of the KVAT Act. The document therefore records procedural directions for consideration of refund and interest, not a substantive determination of entitlement. en-us Tue, 21 Jan 2020 00:00:00 +0530 Mon, 22 Jun 2020 06:40:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396121 Where a statutory refund claim is pending, the competent authority must take it up, afford the claimant a reasonable opportunity of hearing, and decide the request within the time fixed. The refund application was not decided on merits; instead, the court required the assessing authority to consider the excess tax payment claim in accordance with law. The associated claim for interest on delayed refund was also directed to be examined under the governing refund and interest provision, including the statutory mandate in Section 89(4) of the KVAT Act. The document therefore records procedural directions for consideration of refund and interest, not a substantive determination of entitlement. Case-Laws VAT and Sales Tax Tue, 21 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396121