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<h1>Interest on Delayed Tax Refunds: Section 56 of West Bengal GST Act Enforces 6-9% Interest for Refund Delays Over 60 Days.</h1> Section 56 of the West Bengal Goods and Services Tax Act, 2017, mandates interest on delayed tax refunds. If a refund ordered under Section 54(5) is not issued 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 is made. If the refund claim arises from a finalized order by an adjudicating authority or court and is delayed beyond sixty days, interest up to nine percent is applicable. Orders by appellate bodies are considered as orders under Section 54(5) for this purpose.