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2016 (11) TMI 845 - HC - VAT and Sales TaxRefund of excess VAT amounts - the petitioner is entitled to refund in the first instance but that sometime in January 2016, further liabilities arose on account of the later period. This, according to the VAT authorities, entitled them to adjust the amounts payable - Held that: - a direction is issued to the respondents to process the petitioner’s claim for refund and pass appropriate orders and ensure that the amounts together with up-to-date interest (till date of payment) are released to its account within a week from today. In case of any discrepancy or shortfall of interest, it is open to the petitioner to move an application in that regard. The same shall be decided within one month of its receipt by the concerned VATO - appeal allowed.
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