https://www.taxtmi.com/caselaws?id=756380 Under the Delhi Value Added Tax Act, 2004, refund processing must follow the statutory time frame, and once the refund becomes due the assessee is entitled to simple interest until actual payment, save for delay attributable to the assessee alone. The return itself constituted the refund claim, and there was no material showing that the assessee caused the delay. Investigation and pending legal dispute did not extinguish the statutory right to interest, because later success only removed the obstacle to refund. The denial of interest on that basis was therefore unsustainable, and statutory interest on the delayed refund was payable. en-us Wed, 31 Jul 2024 00:00:00 +0530 Thu, 01 Aug 2024 12:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756380 Under the Delhi Value Added Tax Act, 2004, refund processing must follow the statutory time frame, and once the refund becomes due the assessee is entitled to simple interest until actual payment, save for delay attributable to the assessee alone. The return itself constituted the refund claim, and there was no material showing that the assessee caused the delay. Investigation and pending legal dispute did not extinguish the statutory right to interest, because later success only removed the obstacle to refund. The denial of interest on that basis was therefore unsustainable, and statutory interest on the delayed refund was payable. Case-Laws VAT and Sales Tax Wed, 31 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756380