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2020 (6) TMI 496 - HC - VAT and Sales TaxRefund of Excess payment made towards excess IPT - grant of interest on refund - Section 89(4) of the KVAT Act - HELD THAT:- It is ordered that the respondents will immediately take up the plea for refund made by the petitioner in Ext.P4 and after affording reasonable opportunity of being heard to the petitioner, will take considerable decision thereon, passing orders in the matter of grant of refund due to the petitioner, within a period of 4 weeks from the date of production of the certified copy of this judgment and depending on the orders so passed, the consequential steps for disbursing the new refund amounts should also be duly completed by the respondents or the competent official concerned within 4 weeks thereafter. Grant of interest on the refund - HELD THAT:- The said claim for interest should also be duly considered and orders passed thereon by the respondent officer in the light of the mandatory provisions contained in Sec.89(4) of the KVAT Act. So that the due admissible interest amounts should also be duly disbursed to the petitioner along with the principal amount of the refund amounts. Petition disposed off.
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