Section 41(1) in Meghalaya Value Added Tax Act, 2003
(1)A registered dealer entitled to refund in pursuance of any order under this Act including assessment under section 52, section 53 or section 54, or in pursuance of any order by any Court, shall be entitled to receive, in addition to the refund simple interest at the rate of eight percent per annum for the period commencing after ninety days of the application claiming refund in pursuance to such order till the date on which the refund is granted.
