Section 41 in Arunachal Pradesh Goods Tax Act, 2005
41. Power to withhold refund in certain cases.
(1)Where any proceeding under this Act is pending which would, if successful entitle the person to a refund, and the Commissioner is of the opinion that payment of such refund is likely to adversely affect the revenue and that it may not be possible to recover the amount later the Commissioner may withhold the refund until the proceedings or the audit have been concluded.(2)Where a refund is withheld under sub-section (1), the person shall be entitled to interest as provided under sub-section (1) of section 44 it as a result of the appeal or further proceeding, or any other proceeding he becomes entitled to the refund.
