https://www.taxtmi.com/caselaws?id=790646 A taxpayer was entitled to interest on a delayed refund where the refund claim had already crystallised and the principal amount was being processed for release. Section 33F of the Andhra Pradesh General Sales Tax Act, 1957 requires interest at the prescribed rate on delayed refunds, and the interest computation should be made when the principal refund is released. Because the statutory right to interest arose from the delay itself, there was no basis to deny the interest component, and the authorities were directed to compute and pay it within the time allowed. en-us Mon, 16 Feb 2026 00:00:00 +0530 Mon, 27 Apr 2026 18:59:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790646 A taxpayer was entitled to interest on a delayed refund where the refund claim had already crystallised and the principal amount was being processed for release. Section 33F of the Andhra Pradesh General Sales Tax Act, 1957 requires interest at the prescribed rate on delayed refunds, and the interest computation should be made when the principal refund is released. Because the statutory right to interest arose from the delay itself, there was no basis to deny the interest component, and the authorities were directed to compute and pay it within the time allowed. Case-Laws GST Mon, 16 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790646