The assessee deposited the amount of tax in pursuance of demand raised by assessing authority. The appeal of the dealer was accepted by Vat Tribunal after gap of 12 years from the date of deposit of tax and matter remanded to decide the case afresh. The assessing authority decided the matter afresh. However interest was allowed only for 4 months. The assessee went in appeal before DETC and Tribunal but was unsuccessful. The High Court however adjudicating the matter in the favor of the assessee promulgated that interest to be allowed from the date of deposit of tax.- Haryana Vanaspati & General Mill (2015) 52 PHT 1 [07-08-2015] followed Sonu Rice Mills STI 2000 PB&HN 13; Sagar Moto Compnay 4PHT 753(P&H) distinguishing Khem Ram Devi Sahai 23 PHT 330 (P&H); Saurabh Kumar & Bros. 127 STC 556(P&H) , where in the petitioner restricted his right to claim interest on refund. SC decision in ITC Limited 2005 13 SCC 689, upholding allowance of interest on refund of predeposit as per draft circular without producing draft circular held not applicable. Rule 40 of PVAT Act allows interest @ 6% from date of application till date of grant of refund does not deal with refunds arising out of Court Orders