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2015 (3) TMI 1251 - HC - VAT and Sales TaxWhether the Tribunal was justified in law holding that interest under section 54(1)(aa) of the Act was not admissible to the applicant as refund had become due to it not as a result of assessment order but as a result of an order passed in second appeal preferred by the applicant against the first appeal order confirming the assessment order passed under section 41 of the Act? - Held that: - in such a situation, the assessee/dealer would be entitled to the interest under section 54(1)(aa) of the Act - appeal allowed - decided in favor of assessee.
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