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<h1>Interest on Delayed Tax Refunds: 6% after 60 Days, 9% if Court Ordered, under J&K GST Act 2017, Sec 54(5)</h1> Under the Jammu and Kashmir Goods and Services Tax Act, 2017, if a tax refund is not issued within sixty days of receiving the application, interest up to six percent, as determined by government notification, is payable from the sixty-first day until the refund is made. If the refund results from a final order by an adjudicating authority, Appellate Authority, Tribunal, or court, and is delayed beyond sixty days from the application date, interest up to nine percent may apply. An order by an appellate body or court is considered as an order under section 54(5) for refund purposes.