TMI Blog2019 (12) TMI 929X X X X Extracts X X X X X X X X Extracts X X X X ..... ional Commissioner. The interest on the refund amount has already been directed to be paid @6% for the period 02.03.2015 to 20.08.2019 which comes to ₹1,67,98,822/-. The dispute raised by the petitioner in this petition about the calculation of the interest is an appealable order under Section 42 of the Act, 2004 and as an efficacious remedy is available with the petitioner, we do not dee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the paper book). 2. Counsel appearing for the petitioner submitted that the amount of the interest has been wrongly calculated on the VAT refund amount by the respondents. It is also submitted by the counsel appearing for petitioner that earlier a writ petition was preferred being W.P.(C) 7842/2018 which was allowed by this Court vide order dated 7th August, 2019 wherein direction was gi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubmitted by the counsel for respondent that there is no direction given by this Court in the judgment and order dated 7th August, 2019 passed in W.P.(C) 7842/2018 to make the payment of specific amount of interest upon the refund amount. The amount of interest on the refund amount has to be calculated by the respondent as per the provisions of law, especially, under Section 42 of the Act, 2004. A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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