Court Rules Interest Must Be Paid on Delayed Refunds of Excess Swachh Bharat and Krishi Kalyan Cess Payments.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Claim of interest on delayed refund - excess paid Swachh Bharat Cess and Krishi Kalyan Cess - there cannot be any estoppel against a statute. Once the statute provides for payment of interest and the stipulated conditions are fulfilled, the respondent/revenue would be obliged, in law, to pay the interest. - HC....