https://www.taxtmi.com/caselaws?id=442149 Where a revisional order had been set aside and the first appellate order restored, the department could not deny interest on the refundable amount by relying on the earlier set-aside revision or on the pendency of intervening proceedings. The court held that the petitioner's entitlement to interest had already been recognised in prior directions and in the department's own earlier communication, so no basis remained to restrict interest for the disputed period. The petitioner was therefore entitled to the full interest claimed, subject to adjustment of any amount already paid, and the balance was directed to be paid. en-us Wed, 09 Aug 2023 00:00:00 +0530 Fri, 25 Aug 2023 15:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442149 Where a revisional order had been set aside and the first appellate order restored, the department could not deny interest on the refundable amount by relying on the earlier set-aside revision or on the pendency of intervening proceedings. The court held that the petitioner's entitlement to interest had already been recognised in prior directions and in the department's own earlier communication, so no basis remained to restrict interest for the disputed period. The petitioner was therefore entitled to the full interest claimed, subject to adjustment of any amount already paid, and the balance was directed to be paid. Case-Laws VAT and Sales Tax Wed, 09 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442149