Section 42(1)(c) in Daman and Diu Value Added Tax Regulation, 2005
(c)The interest shall be calculated on the amount of refund due after deducting therefrom any tax, interest, penalty or any other dues under this Regulation, or under the Central Sales Tax Act, 1956 (74 of 1956), if such dues relate to the sale of goods from Daman and Diu.