TMI Blog2017 (3) TMI 3X X X X Extracts X X X X X X X X Extracts X X X X ..... Even otherwise, according to section 54(1) (aa) and also Section 38, the dealer is entitled to interest on the refund arising out of and/or pursuant to the order passed by the learned tribunal and/or on passing order of assessment (final assessment order) - it cannot be said that the learned tribunal has committed any error in holding that the dealer is entitled to interest - the delay has not been properly and sufficiently explained, even on merits also the Appeal deserves to be dismissed as the Appeal lacks merits - Decided against the revenue. - CIVIL APPLICATION (OJ) NO. 94 of 2017 In STAMP NUMBER NO. 245 of 2017 With STAMP NUMBER NO. 245 of 2017 With STAMP NUMBER NO. 247 of 2017 In STAMP NUMBER NO. 245 of 2017 - - - Dated:- 16-2-2017 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the proposal to file the Appeal was sent to the Finance Department on 09/08/2016. The period between 29/04/2016 to 09/08/2016 has not been explained at all. Even the period between 17/09/2016 to 30/01/2017 at the end of the Government Pleaders Office has not been sufficiently and properly explained. Under the circumstances, there is no proper and sufficient explanation explaining the huge delay of 218 days. Under the circumstances and considering the decision of the Hon'ble Supreme Court in the case of Office of Chief Post Master General and others Versus Living Media India Ltd. and another , reported in 2012 (3) SCC 563 , present application deserves to be dismissed. [3.0] Even otherwise, to prima facie satisfy ourselves, whet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tled to the interest on the amount of refund, and therefore, as such, it cannot be said that the learned tribunal has committed any error in awarding the interest on the ground of refund. [5.0] Therefore, considering the provisions of the Gujarat Sales Tax Act prevailing at the relevant time i.e. section 54(1) (aa) and also considering the subsequent provisions contained in the Gujarat Value Added Tax Act, 2003, more particularly Section 38, the dealer is entitled to interest on the refund arising out of and/or pursuant to the order passed by the learned tribunal and/or on passing order of assessment (final assessment order). Section 54 of the Gujarat Sales Tax Act, 1969 and Section 38 of the Gujarat Value Added Tax Act, read as under :- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the date of order, or (b) where an amount required to be refunded by the Commissioner to any person by virtue of any other order made under this Act is not so refunded to him within a period of ninety days of the date of the order, the State Government shall pay to such person simple interest at nine per cent per annum on the said amount from the date immediately following the expiry of the period specified in clause (a) or, as the case may be, clause (b) to the date of the refund : PROVIDED that no interest shall be payable where an appeal or revision application is filed or where an application has been made to the Tribunal to refer to the High Court any question of law. Explanation 1 : If the delay in granting the refund withi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o refund in pursuance of any order other than referred to under sub-section (1) or in pursuance of any order by any court, shall subject to rules, be entitled to receive, in addition to the refund, simple interest at the rate of six per cent per annum on the amount of such refund from the date immediately following the date of closure of the accounting year to which the said amount of refund relates, till the date of payment of amount of such a refund. The interest shall be calculated on the amount of refund due after deducting therefrom any tax, interest, penalty or any other dues under this Act or under the Central Act. If, as a result of any order passed under this Act, the amount of such refund is enhanced or reduced, such interest shal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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