TATA REFRACTORIES LTD. vs SALES TAX OFFICER .

The court addressed whether the procedural choice of filing a refund application under the Orissa Sales Tax Act disentitles a party from claiming interest granted by a High Court interim order under Articles 226 and 227. The dispute arose when the State denied interest payable upon the appellant's success in a Second Appeal, citing the statutory refund process. The legal issue centers on whether statutory provisions can override a specific judicial mandate for interest repayment issued by a High Court.