https://www.taxtmi.com/caselaws?id=790433 Under the Jharkhand Value Added Tax Act, 2005, excess tax refund is required under the refund provisions, and interest becomes payable when the refunded amount remains unpaid beyond the prescribed period. The text notes that earlier refund had already been granted, the challenge to that grant had failed, and administrative excuses such as vacancy in office and deputation on election duty were not accepted as satisfactory reasons for non-payment. Continued inaction after the refund order supported a time-bound direction for payment, together with interest from the statutorily relevant date. en-us Mon, 20 Apr 2026 00:00:00 +0530 Fri, 24 Apr 2026 11:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790433 Under the Jharkhand Value Added Tax Act, 2005, excess tax refund is required under the refund provisions, and interest becomes payable when the refunded amount remains unpaid beyond the prescribed period. The text notes that earlier refund had already been granted, the challenge to that grant had failed, and administrative excuses such as vacancy in office and deputation on election duty were not accepted as satisfactory reasons for non-payment. Continued inaction after the refund order supported a time-bound direction for payment, together with interest from the statutorily relevant date. Case-Laws VAT / Sales Tax Mon, 20 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790433