https://www.taxtmi.com/caselaws?id=758824 Admitted refund liability was not disputed, and the record showed that the refund had been processed and placed before the Government for approval. On that basis, the Gauhati HC directed release of the refund amount, holding that prolonged non-payment could not defeat the petitioner's admitted entitlement. The Court further held that statutory interest was payable under Section 32 of the Assam General Sales Tax Act, 1993, and that the interest had to be paid within the same time frame as the principal refund. en-us Fri, 06 Sep 2024 00:00:00 +0530 Fri, 20 Sep 2024 08:31:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758824 Admitted refund liability was not disputed, and the record showed that the refund had been processed and placed before the Government for approval. On that basis, the Gauhati HC directed release of the refund amount, holding that prolonged non-payment could not defeat the petitioner's admitted entitlement. The Court further held that statutory interest was payable under Section 32 of the Assam General Sales Tax Act, 1993, and that the interest had to be paid within the same time frame as the principal refund. Case-Laws VAT / Sales Tax Fri, 06 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758824