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2015 (3) TMI 211 - GUJARAT HIGH COURTInterest on refund claim - Whether the Hon’ble Tribunal has erred in holding that the dealer is entitled to interest under Section 54(1)(aa) on the refund arising from the appellate order - Held that:- Observation made by this Court in the referred decision in case of Gujarat Fluoro Chemicals (2013 (10) TMI 117 - SUPREME COURT) is a complete answer to the contention of the learned A.G.P. that the interest can be awarded even if not expressly barred by the statute or that the taxing statute is silent about the same. - question raised could no more be considered as substantial question of law since such aspect is already covered by the principles of doctrine of merger well settled in the system of administration of justice and also in the referred decision of the Apex Court as well as of this Court. When the Tribunal has taken the view in case of M/s. Saurashtra Chemical inconsonance with the referred view taken by us and thereafter, if the Tribunal has made departure from its earlier view taken in M/s. Gayatri Tiles, we do not find that the later view, which is supported by our view as well as the referred decision of the Apex Court and of this Court, should be deprecated or further examined which is on the mere principles of consistency to be maintained by the Tribunal and we find that no useful purpose would be served in further examination thereto. - no substantial question of law would arise for consideration in the present Tax Appeals, as sought to be canvassed. - Decided against Revenue.
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