Department Liable for Interest on Delayed VAT Refund; ‘Actual Refund’ Means Payment, Not Just Passing Order: Andhra Pradesh High Court

In a significant ruling concerning the rights of taxpayers to receive timely refunds, the Andhra Pradesh High Court has held that the Commercial Tax Department is liable to pay interest on delayed refunds if the amount is not actually credited to the dealer within the statutory period of 90 days. The Court clarified that mere

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