https://www.taxtmi.com/caselaws?id=305947 Refund interest was payable on tax refunded after appellate modification of the assessment, because the appellate order merely gave the assessment its correct legal shape and did not create a separate basis for treating the refund claim as arising from a different order. However, because the Gujarat Value Added Tax Act, 2003 had commenced and the refund claim fell within that regime's timing, the higher rate under the repealed sales tax law was unavailable. Interest was therefore allowable only at the VAT rate of 6% per annum, not 9% per annum. en-us Thu, 07 Feb 2019 00:00:00 +0530 Sat, 31 Dec 2022 08:43:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=305947 Refund interest was payable on tax refunded after appellate modification of the assessment, because the appellate order merely gave the assessment its correct legal shape and did not create a separate basis for treating the refund claim as arising from a different order. However, because the Gujarat Value Added Tax Act, 2003 had commenced and the refund claim fell within that regime's timing, the higher rate under the repealed sales tax law was unavailable. Interest was therefore allowable only at the VAT rate of 6% per annum, not 9% per annum. Case-Laws VAT and Sales Tax Thu, 07 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=305947