https://www.taxtmi.com/caselaws?id=784194 Entitlement to interest on delayed refund under ss. 33, 33-A and 33-E of the Andhra Pradesh General Sales Tax Act, 1957 turned on when the statutory six-month period for making refund commenced. The HC held that the refund obligation arises only when an assessment or rectification order "gives rise" to a refund; here, that occurred upon the rectification order under Rule 50 dated 06.09.2018. Since s. 33-E allows six months from the date of the refund claim and interest at 12% p.a. only after expiry of that period, and the refund was paid in October 2018 within about one month, no compensable delay was established; the writ petitions were dismissed. 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 Entitlement to interest on delayed refund under ss. 33, 33-A and 33-E of the Andhra Pradesh General Sales Tax Act, 1957 turned on when the statutory six-month period for making refund commenced. The HC held that the refund obligation arises only when an assessment or rectification order "gives rise" to a refund; here, that occurred upon the rectification order under Rule 50 dated 06.09.2018. Since s. 33-E allows six months from the date of the refund claim and interest at 12% p.a. only after expiry of that period, and the refund was paid in October 2018 within about one month, no compensable delay was established; the writ petitions were dismissed. Case-Laws VAT / Sales Tax Wed, 24 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784194