Section 32(1) in Assam General Sales Tax Act, 1993
(1)Any person entitled to a refund of tax under sub-section (1) or sub-section (2) of section 30 shall be entitled to receive simple interest from the State Government at the rate of one percentum on the amount of the refund for each month calculated:.(a)In a case where such refund relates to any excess paid before or at the time of furnishing the return under sub-section (3) of section 16 from the first day in month next following the month in which such return is actually furnished; and(b)In any other case from the first day of the month next following the month in which such payment was actually made;
