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2016 (1) TMI 423 - HC - VAT and Sales TaxRefund claim - Finalization of provisional assessment - Held that:- Refund has already been made to the petitioner(s). Further, it is the admitted position that the order dated 11.5.2015 passed by the assessing authority is appealable. It is directed that in case an appeal is filed by the petitioner(s) within a period of 30 days from the date of receipt of a certified copy of this order, the same shall be decided by the appellate authority on merits, in accordance with law and shall not be rejected on the ground of limitation - Regarding interest, liberty is granted to the petitioner(s) to move a representation and in case any representation is filed within a period of four weeks from the date of receipt of the certified copy of the order, the same shall be decided by the concerned authority within six weeks thereafter. It is further directed that in case it is found that the petitioner(s) is/are entitled to the amount of interest, the same be paid to them within next two weeks. - Petition disposed of.
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