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    <title>2022 (5) TMI 1197 - DELHI HIGH COURT</title>
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    <description>The court approved the refund order and interest amounting to Rs. 66,037 for the petitioner based on calculations provided in the speaking order dated 11.05.2022, with interest calculated at a rate of 6% per annum for a specific period. A dispute arose regarding the start date for interest calculation under Sections 38(3)(a)(ii) and 42 of the DVAT Act, with the court deciding in favor of the respondent&#039;s interpretation. The court considered the impact of delay in furnishing C-Forms on interest calculation under Section 38(7)(d) of the DVAT Act and acknowledged the influence of previous judgments and a Supreme Court stay order on similar issues, ultimately disposing of the writ petition with the understanding that the petitioner&#039;s remaining interest claim would be processed and paid if the respondent&#039;s appeal failed.</description>
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    <pubDate>Fri, 20 May 2022 00:00:00 +0530</pubDate>
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      <title>2022 (5) TMI 1197 - DELHI HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=422937</link>
      <description>The court approved the refund order and interest amounting to Rs. 66,037 for the petitioner based on calculations provided in the speaking order dated 11.05.2022, with interest calculated at a rate of 6% per annum for a specific period. A dispute arose regarding the start date for interest calculation under Sections 38(3)(a)(ii) and 42 of the DVAT Act, with the court deciding in favor of the respondent&#039;s interpretation. The court considered the impact of delay in furnishing C-Forms on interest calculation under Section 38(7)(d) of the DVAT Act and acknowledged the influence of previous judgments and a Supreme Court stay order on similar issues, ultimately disposing of the writ petition with the understanding that the petitioner&#039;s remaining interest claim would be processed and paid if the respondent&#039;s appeal failed.</description>
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      <pubDate>Fri, 20 May 2022 00:00:00 +0530</pubDate>
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