https://www.taxtmi.com/caselaws?id=754784 Section 13A governed interest on refund of excess tax, and interest was held payable only from the date of the appellate order allowing refund, not from the earlier date of collection. The revisional court found no surviving question of law under Section 23(1) because the dispute had already been resolved on refund and the remaining issue concerned the statutory commencement of interest. The Tribunal also correctly declined to read down Section 13A, as that request lay outside its jurisdiction and beyond the scope of the appeal. en-us Fri, 21 Jun 2024 00:00:00 +0530 Mon, 01 Jul 2024 08:30:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754784 Section 13A governed interest on refund of excess tax, and interest was held payable only from the date of the appellate order allowing refund, not from the earlier date of collection. The revisional court found no surviving question of law under Section 23(1) because the dispute had already been resolved on refund and the remaining issue concerned the statutory commencement of interest. The Tribunal also correctly declined to read down Section 13A, as that request lay outside its jurisdiction and beyond the scope of the appeal. Case-Laws VAT and Sales Tax Fri, 21 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754784