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    <title>2022 (2) TMI 2 - TELANGANA HIGH COURT</title>
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    <description>Further interest on a delayed refund of excess tax under the Andhra Pradesh General Sales Tax Act was rejected because the respondent had already computed and paid interest under Section 33F in line with the statutory scheme. The claim was examined against the earlier appellate and revisional proceedings and the consequential refund already granted, but no error or infirmity was found in excluding the relevant period during which the refund remained withheld. The petitioner therefore had no entitlement to additional interest beyond what was already paid.</description>
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      <description>Further interest on a delayed refund of excess tax under the Andhra Pradesh General Sales Tax Act was rejected because the respondent had already computed and paid interest under Section 33F in line with the statutory scheme. The claim was examined against the earlier appellate and revisional proceedings and the consequential refund already granted, but no error or infirmity was found in excluding the relevant period during which the refund remained withheld. The petitioner therefore had no entitlement to additional interest beyond what was already paid.</description>
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