https://www.taxtmi.com/caselaws?id=468342 Under the Haryana Value Added Tax Act and Rules, a refund arising from an appellate or revisional order must be claimed through the prescribed application and approved by the prescribed authority, and interest accrues if the refundable amount is not paid within the statutory period, including the 60-day timeline in the scheme. Rule 41(5) and Rule 42 require prompt processing of such refund claims and provide for interest where the authority delays action beyond the stipulated time. On the stated facts, the assessee had filed the prescribed applications, but the refund was sanctioned and paid much later, so simple interest at the statutory rate was payable on the refundable amount. en-us Fri, 03 Feb 2012 00:00:00 +0530 Wed, 29 Apr 2026 18:11:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468342 Under the Haryana Value Added Tax Act and Rules, a refund arising from an appellate or revisional order must be claimed through the prescribed application and approved by the prescribed authority, and interest accrues if the refundable amount is not paid within the statutory period, including the 60-day timeline in the scheme. Rule 41(5) and Rule 42 require prompt processing of such refund claims and provide for interest where the authority delays action beyond the stipulated time. On the stated facts, the assessee had filed the prescribed applications, but the refund was sanctioned and paid much later, so simple interest at the statutory rate was payable on the refundable amount. Case-Laws VAT / Sales Tax Fri, 03 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468342