https://www.taxtmi.com/caselaws?id=759958 Refund under the Andhra Pradesh General Sales Tax Act became payable automatically on the appellate order, and the assessing authority was required to return it without any separate claim. Where the refund was not granted within six months from that order, section 33-F mandated simple interest at 12% per annum on the delayed amount. Because the principal refund was released only after the statutory six-month period had expired, interest accrued for the period of delay until actual payment. The legal position applied was that interest on a delayed appellate refund follows automatically from the statutory scheme. en-us Tue, 10 Sep 2024 00:00:00 +0530 Mon, 14 Oct 2024 08:43:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759958 Refund under the Andhra Pradesh General Sales Tax Act became payable automatically on the appellate order, and the assessing authority was required to return it without any separate claim. Where the refund was not granted within six months from that order, section 33-F mandated simple interest at 12% per annum on the delayed amount. Because the principal refund was released only after the statutory six-month period had expired, interest accrued for the period of delay until actual payment. The legal position applied was that interest on a delayed appellate refund follows automatically from the statutory scheme. Case-Laws VAT / Sales Tax Tue, 10 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759958