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2019 (12) TMI 929 - DELHI HIGH COURTWrong calculation of VAT refund - Delhi VAT Act - HELD THAT:- The amount of interest on the refund amount has to be calculated by the respondent as per the provisions of law, especially, under Section 42 of the Act, 2004. A detailed speaking order dated 29th August, 2019 has been passed by the Additional Commissioner. The interest on the refund amount has already been directed to be paid @6% for the period 02.03.2015 to 20.08.2019 which comes to ₹1,67,98,822/-. The dispute raised by the petitioner in this petition about the calculation of the interest is an appealable order under Section 42 of the Act, 2004 and as an efficacious remedy is available with the petitioner, we do not deem it fit to exercise our powers under Article 226 of the Constitution of India for the prayer made in this writ petition. Petition disposed off.
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