https://www.taxtmi.com/caselaws?id=798623 Refund of excess tax or penalty under the Bihar Value Added Tax framework must be sought through the prescribed Form A-VIII procedure. A change in the designation of the competent refund officer does not by itself invalidate an application filed with the corresponding predecessor authority; the application may be forwarded to the redesignated officer. Delayed-refund interest does not arise automatically after an appellate or Tribunal order. Defects in the prescribed application must be cured, and delay attributable to the claimant is excluded. Interest becomes payable only where a compliant application is received and the authority fails to make the refund within ten days. en-us Fri, 21 Aug 2026 00:00:00 +0530 Thu, 10 Sep 2026 08:51:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798623 Refund of excess tax or penalty under the Bihar Value Added Tax framework must be sought through the prescribed Form A-VIII procedure. A change in the designation of the competent refund officer does not by itself invalidate an application filed with the corresponding predecessor authority; the application may be forwarded to the redesignated officer. Delayed-refund interest does not arise automatically after an appellate or Tribunal order. Defects in the prescribed application must be cured, and delay attributable to the claimant is excluded. Interest becomes payable only where a compliant application is received and the authority fails to make the refund within ten days. Case-Laws VAT / Sales Tax Fri, 21 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798623