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<h1>Delayed Tax Refunds Under Assam GST Act: Interest Up to 9% After 60 Days for Court-Ordered Refunds</h1> Section 56 of the Assam Goods and Services Tax Act, 2017, mandates interest on delayed tax refunds. If a refund is not processed within sixty days of the application receipt, interest up to six percent, as specified by government notification, is payable from the sixty-first day until the refund date. For refunds resulting from final orders by adjudicating authorities or courts, interest may be up to nine percent if delayed beyond sixty days. An order by an Appellate Authority, Tribunal, or court against a proper officer's decision is treated as an order under subsection (5) of section 54.