Section 37(4) in The Gujarat Value Added Tax Act, 2003
(4)If, on assessment, the provisional refund granted under sub-section (2) is found to be in excess, then such excess shall be recovered as if it is a tax due from the dealer under this Act and the interest on such tax shall be charged at the rate of eighteen percent per annum, for the period from the date of grant of provisional refund, till the date of assessment.
