https://www.taxtmi.com/caselaws?id=784194 Interest on a sales tax refund under the Andhra Pradesh General Sales Tax Act, 1957 accrues only if the refund is not granted within six months from the date the refund claim arises. The petitioner became entitled to refund only on the rectification order dated 06.09.2018, and the amount was refunded in October 2018, within the statutory period. As no delay beyond six months was shown, the statutory condition for interest was not satisfied and the claim for interest failed. en-us Wed, 24 Dec 2025 00:00:00 +0530 Wed, 31 Dec 2025 09:17:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784194 Interest on a sales tax refund under the Andhra Pradesh General Sales Tax Act, 1957 accrues only if the refund is not granted within six months from the date the refund claim arises. The petitioner became entitled to refund only on the rectification order dated 06.09.2018, and the amount was refunded in October 2018, within the statutory period. As no delay beyond six months was shown, the statutory condition for interest was not satisfied and the claim for interest failed. Case-Laws VAT / Sales Tax Wed, 24 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784194