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2019 (5) TMI 1043 - HC - VAT and Sales TaxRefund of pre-deposit alongwith interest - interest from date of refund OR from date of filing Form DVAT-21 - HELD THAT:- Issue decided in the case of SHAILA ENTERPRISES VERSUS COMMISSIONER OF VALUE ADDED TAX [2016 (8) TMI 426 - DELHI HIGH COURT], where it was held that refund is to be allowed - Accordingly, as far as the refund by the Revenue in the sum of ₹ 2 lacs of the Petitioner is concerned, it is directed that it shall be done forthwith, and in any event, not later than 31st May, 2019. Interest on refund - HELD THAT:- It is directed that simple interest will be paid by the Respondents on the aforementioned sum of ₹ 2 lacs for the period from 15th February, 2019, till the date of actual refund @ 6% per annum - As regards the interest for the period 4th July, 2018 till 15th February, 2019, it will await the decision of the Supreme Court in THE COMMISSIONER OF TRADE AND TAXES & ANR. VERSUS M/S MRF LIMITED [2018 (12) TMI 592 - SC ORDER]. Petition disposed off.
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