https://www.taxtmi.com/caselaws?id=468342 A refund under the Haryana Value Added Tax Act had to be processed on a prescribed application and paid within sixty days under Section 20 read with Rules 41 and 42; failing that, simple interest at one per cent per month became payable. Where the assessee filed the refund application and the sanctioned refund was released after the statutory period, the delay attracted the statutory interest consequence. The argument that the voucher had been prepared earlier but reached later did not displace the time limit, because the refund was not made within sixty days of the application date. Interest on the refunded amount was therefore allowed. en-us Fri, 03 Feb 2012 00:00:00 +0530 Wed, 29 Apr 2026 18:11:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468342 A refund under the Haryana Value Added Tax Act had to be processed on a prescribed application and paid within sixty days under Section 20 read with Rules 41 and 42; failing that, simple interest at one per cent per month became payable. Where the assessee filed the refund application and the sanctioned refund was released after the statutory period, the delay attracted the statutory interest consequence. The argument that the voucher had been prepared earlier but reached later did not displace the time limit, because the refund was not made within sixty days of the application date. Interest on the refunded amount was therefore allowed. Case-Laws VAT / Sales Tax Fri, 03 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468342