Dept. can't demand interest if its delay in issuing refund order leads to delay in adjustment of ref

CST & VAT: MAHARASHTRA VAT: Where department made delay in making refund resulting in delay of adjustment of such amount against tax due for next assessment year, assessee could not be blamed for not making payment of tax in time for next assessment year and in such case assessee could not be made liable to pay interest under section 30 of Maharashtra Value Added Tax Act, 2002