Section 20 in The Goa Tax on Entry of Goods Act, 2000
20. Power to withhold refund in certain cases.
(1)Where an order giving rise to refund is the subject-matter of an appeal or further proceeding or where any other proceeding under this Act is pending, and the authority competent to grant such refund is of the opinion that the grant of refund is likely to adversely affect the revenue, such authority may, with the previous approval of the Commissioner, withhold the refund till such time as the Commissioner may determine.(2)Where a refund is withheld under sub-section (1), the Government shall pay interest at the rate of twelve per cent per annum on the amount of refund ultimately determined to be due to the person as a result of the appeal or further proceedings, for the period from the date immediately following the expiry of ninety days from the date of the order referred to in sub-section (1) to the date of refund.
