https://www.taxtmi.com/caselaws?id=448114 Interest was directed on an unpaid VAT refund because the refund remained pending despite the statutory framework governing repayment. On the peculiar facts, the Court held that continued non-compliance justified interest at 6% from 26.04.2023 until realisation, thereby securing the assessee's entitlement to compensation for delayed refund. The earlier order relied upon by the parties was distinguished, and the refund liability was maintained with the additional direction for statutory interest. en-us Thu, 04 Jan 2024 00:00:00 +0530 Fri, 12 Jan 2024 08:39:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448114 Interest was directed on an unpaid VAT refund because the refund remained pending despite the statutory framework governing repayment. On the peculiar facts, the Court held that continued non-compliance justified interest at 6% from 26.04.2023 until realisation, thereby securing the assessee's entitlement to compensation for delayed refund. The earlier order relied upon by the parties was distinguished, and the refund liability was maintained with the additional direction for statutory interest. Case-Laws VAT and Sales Tax Thu, 04 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448114