SC Rafinăria Steaua Română TITJUR Judgment of the Court (Tenth Chamber) of 24 October 2013. # Agenţia Naţională de Administrare Fiscală v SC Rafinăria Steaua Română SA. # Reference for a preliminary ruling: Inalta Curte de Casaţie şi Justiţie - Romania. # Taxation - Value added tax - Refund of excess VAT by set-off - Annulment of set-off decision - Obligation to pay default interest to the taxable person. # Case C-431/12.