Section 28(2) in The Himachal Pradesh Value Added Tax Act, 2005
(2)Where any amount required to be refunded by the Assessing Authority to any person by virtue of an order sanctioning such refund issued under this Act is not refunded to him within ninety days of the date of the order, the dealer shall be entitled to get simple interest on such amount at the rate of one percentum per month from the date immediately following the date of expiry of the said period for a period of one month and thereafter at the rate of one and a half percentum per month till the refund is made.
