Section 50(1) in Manipur Value Added Tax Act, 2004
(1)A registered dealer entitled to refund in pursuance of any order under this Act (including assessment under section 34, section 35 or section 36) or in pursuance of any order by any Court, shall be entitled to receive, in addition to the refund, simple interest at the rate of 8% per annum for the period commencing after 90 (ninety) days of the application claiming refund in pursuance to such order till the date on which the refund is granted.
