https://www.taxtmi.com/caselaws?id=433434 Statutory interest became payable on a refundable pre-deposit when the refund was not released within ninety days of the claim under Section 30(4) of the Delhi Sales Tax Act, 1975. The amount deposited as a condition for appeal was admitted to be refundable after the assessee succeeded, and the delay in processing the refund was held attributable to the revenue authorities. Objections based on alternate remedy and alleged inaction by the assessee were rejected, because the refund application had remained unprocessed for an unreasonable period. Interest was held payable from the ninetieth day after the refund application until actual payment. en-us Thu, 19 Jan 2023 00:00:00 +0530 Mon, 11 Aug 2025 14:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433434 Statutory interest became payable on a refundable pre-deposit when the refund was not released within ninety days of the claim under Section 30(4) of the Delhi Sales Tax Act, 1975. The amount deposited as a condition for appeal was admitted to be refundable after the assessee succeeded, and the delay in processing the refund was held attributable to the revenue authorities. Objections based on alternate remedy and alleged inaction by the assessee were rejected, because the refund application had remained unprocessed for an unreasonable period. Interest was held payable from the ninetieth day after the refund application until actual payment. Case-Laws VAT / Sales Tax Thu, 19 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433434