https://www.taxtmi.com/caselaws?id=787892 Refund due under the Haryana Value Added Tax Act, 2003 carries statutory interest where payment is delayed beyond the prescribed period, and the refund approval process cannot be used to postpone that consequence. The High Court noted that a Division Bench had already held that interest follows when a refund found due on assessment or in appellate proceedings is released after the statutory time limit. Applying that principle, the refund had been claimed on 22.04.2016, was found due by the assessing authority, and was released only on 28.08.2019. Interest at the prescribed rate was therefore payable for the period of delay. en-us Tue, 24 Feb 2026 00:00:00 +0530 Wed, 11 Mar 2026 13:01:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787892 Refund due under the Haryana Value Added Tax Act, 2003 carries statutory interest where payment is delayed beyond the prescribed period, and the refund approval process cannot be used to postpone that consequence. The High Court noted that a Division Bench had already held that interest follows when a refund found due on assessment or in appellate proceedings is released after the statutory time limit. Applying that principle, the refund had been claimed on 22.04.2016, was found due by the assessing authority, and was released only on 28.08.2019. Interest at the prescribed rate was therefore payable for the period of delay. Case-Laws VAT / Sales Tax Tue, 24 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787892