https://www.taxtmi.com/caselaws?id=760198 Refund of amounts retained by the tax department under the Delhi Value Added Tax Act, 2004 was held not to be time-barred where the cause of action arose only after objection proceedings concluded and it became clear that no further tax was payable. The refund scheme under Section 38, read with the refund procedure in the Rules, required adjustment of dues and payment of the balance, so the claim could not be rejected as delayed in the absence of an enforceable demand. Statutory interest was also payable on the delayed refunds under Section 42, because no material showed that the claimant caused the delay in processing the refund. en-us Wed, 16 Oct 2024 00:00:00 +0530 Fri, 18 Oct 2024 09:12:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760198 Refund of amounts retained by the tax department under the Delhi Value Added Tax Act, 2004 was held not to be time-barred where the cause of action arose only after objection proceedings concluded and it became clear that no further tax was payable. The refund scheme under Section 38, read with the refund procedure in the Rules, required adjustment of dues and payment of the balance, so the claim could not be rejected as delayed in the absence of an enforceable demand. Statutory interest was also payable on the delayed refunds under Section 42, because no material showed that the claimant caused the delay in processing the refund. Case-Laws VAT / Sales Tax Wed, 16 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760198