https://www.taxtmi.com/caselaws?id=467253 Interest on delayed refund under the Haryana Value Added Tax Act must be read with the refund approval mechanism, so Sections 20(6), 20(9) and 20(10) operate together and Rule 42 requires timely placement of the refund proposal before the competent authority. The interest provision cannot be construed in isolation so as to make any part of Section 20 redundant. Where approval should have been obtained within the prescribed period but the refund was released much later, statutory interest is payable from the expiry of the period when approval ought to have been in place. The refusal of interest was set aside and the dealer was held entitled to interest on the delayed refund. en-us Tue, 05 Jul 2022 00:00:00 +0530 Thu, 12 Mar 2026 19:16:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467253 Interest on delayed refund under the Haryana Value Added Tax Act must be read with the refund approval mechanism, so Sections 20(6), 20(9) and 20(10) operate together and Rule 42 requires timely placement of the refund proposal before the competent authority. The interest provision cannot be construed in isolation so as to make any part of Section 20 redundant. Where approval should have been obtained within the prescribed period but the refund was released much later, statutory interest is payable from the expiry of the period when approval ought to have been in place. The refusal of interest was set aside and the dealer was held entitled to interest on the delayed refund. Case-Laws VAT / Sales Tax Tue, 05 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467253