Section 90 in The Kerala Value Added Tax Act, 2003
90. Power to withhold refund in certain cases.
(1)Where an order giving rise to refund is the subject matter of appeal or any other proceedings under the Act and the assessing authority is of the opinion that the grant of refund is likely to prejudice the public revenue, it may, for good and sufficient reason to be recorded in writing withhold the refund until such time as it deem proper.(2)Where a refund is withheld and the matter is finally settled in favour of a dealer, a simple interest of six percent per annum shall be paid for the period commencing from the first day of the order determined in favour of the dealer ending the date on which the refund is made., where the assessing authority fails to make the refund within ninety days from the date of receipt of such order by it.
