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<h1>Delayed Tax Refunds Under Section 56 OGST Act 2017 May Incur Interest Up to Nine Percent After Sixty Days</h1> Section 56 of the Orissa Goods and Services Tax Act, 2017, mandates that if a tax refund is not processed within sixty days from the application receipt date, 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 arises from a final order by an adjudicating authority or court and is delayed beyond sixty days, interest up to nine percent is applicable. Orders by appellate bodies against a proper officer's decision are treated as orders under this section for refund purposes.