Refund sanction time limit: late sanction attracts statutory interest and provisional relief must be promptly issued.

Refund claims must be sanctioned within 60 days from receipt of a complete application, with statutory interest payable under section 56 if that period is exceeded. For certain categories making zero-rated supplies, a provisional refund as envisaged in section 54(6) must be issued within 7 days from acknowledgement of the claim.

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