https://www.taxtmi.com/article/detailed?id=17714 Under section 24(4), excess tax identified on final assessment, revision of assessment, or an order in appeal, revision or review must be refunded to the dealer after adjustment of any tax arrears. Where the refundable amount is at least one hundred rupees and is not refunded within the applicable 90-day period, the Government must pay interest at one per cent of that amount for each month or part of a month after that period. For an assessment or revision of assessment, the period runs from the date of the order; for an order in appeal, revision or review, it runs from receipt of the order. en-us Fri, 06 Nov 2026 08:33:44 +0530 Fri, 06 Nov 2026 08:33:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17714 Under section 24(4), excess tax identified on final assessment, revision of assessment, or an order in appeal, revision or review must be refunded to the dealer after adjustment of any tax arrears. Where the refundable amount is at least one hundred rupees and is not refunded within the applicable 90-day period, the Government must pay interest at one per cent of that amount for each month or part of a month after that period. For an assessment or revision of assessment, the period runs from the date of the order; for an order in appeal, revision or review, it runs from receipt of the order. Articles Value Added Tax - VAT and CST Fri, 06 Nov 2026 08:33:44 +0530 https://www.taxtmi.com/article/detailed?id=17714