Interest on delayed GST refunds applies when refunds exceed prescribed timeframe; higher interest applies for refunds from final appellate orders.

Interest is payable on GST refunds not made within sixty days of receipt of the refund application, at a government notified capped rate from the day after that period until refund; a higher notified cap applies where the claim arises from a final order of an adjudicating, appellate authority, tribunal or court. Appellate or judicial orders overturning a proper officer's refund order are deemed to have been passed under the primary refund provision for the purpose of interest entitlement.

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