https://www.taxtmi.com/caselaws?id=435978 The court upheld the Tribunal's decision, granting the assessee interest at 6% per annum on a refunded amount of Rs. 1,25,60,785/- from 11.09.2015 to 14.08.2020 under the Delhi Value Added Tax Act, 2004. It ruled that the assessee was not required to file a fresh refund claim in Form DVAT-21, as the claim was included in the revised return. The court dismissed the revenue's appeal and ordered the payment of interest within four weeks, allowing the assessee's writ petition. en-us Wed, 29 Mar 2023 00:00:00 +0530 Mon, 01 Jan 2024 15:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435978 The court upheld the Tribunal's decision, granting the assessee interest at 6% per annum on a refunded amount of Rs. 1,25,60,785/- from 11.09.2015 to 14.08.2020 under the Delhi Value Added Tax Act, 2004. It ruled that the assessee was not required to file a fresh refund claim in Form DVAT-21, as the claim was included in the revised return. The court dismissed the revenue's appeal and ordered the payment of interest within four weeks, allowing the assessee's writ petition. Case-Laws VAT and Sales Tax Wed, 29 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435978