Shanti Prime Publication Pvt. Ltd.
Interest on delayed refund—Case of the petitioners is that the Department had not paid interest on amount of refund and provisional refund also was not granted.
Petitioner argued that the Court should grant interest in the nature of compensation for delay.[M/S. SARAF NATURAL STONE VERSUS UNION OF INDIA] [GUJARAT HIGH COURT] 5 TAXLOK.COM 48 (Guj)