Section 41(2) in Uttar Pradesh Value Added Tax Act, 2008
(2)If, on assessment, the provisional refund granted under sub-section (1) is found to be in excess, then the excess amount of refund shall be recovered from the dealer along with interest at the rate of fifteen percent per annum and for the period commencing on the date of provisional refund and ending with the date of payment of the amount, as tax due from the dealer.
