https://www.taxtmi.com/caselaws?id=778378 HC allowed the petition and directed respondents to refund Rs.16,11,19,226 being the 70% pre-deposit paid through Input Tax Credit/Electronic Credit Ledger, in CASH with interest for delayed refund within six weeks. The court held that respondents had consciously accepted the ITC/ECL pre-deposit and are estopped from refusing cash refund; Rule 92(1A) could not displace statutory mandates in Sections 142(7)(b) and 142(8)(b) requiring cash refunds. Interest was awarded for the period of undue retention. en-us Wed, 16 Jul 2025 00:00:00 +0530 Tue, 16 Sep 2025 09:02:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778378 HC allowed the petition and directed respondents to refund Rs.16,11,19,226 being the 70% pre-deposit paid through Input Tax Credit/Electronic Credit Ledger, in CASH with interest for delayed refund within six weeks. The court held that respondents had consciously accepted the ITC/ECL pre-deposit and are estopped from refusing cash refund; Rule 92(1A) could not displace statutory mandates in Sections 142(7)(b) and 142(8)(b) requiring cash refunds. Interest was awarded for the period of undue retention. Case-Laws VAT / Sales Tax Wed, 16 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778378