CGST refund and interest compliance after appellate allowance, with directions to release due refunds within three weeks.

Refunds under the CGST Act had already been allowed by the appellate authority, which set aside the impugned orders and directed that interest on the refund amount be computed and paid in accordance with law under Section 56. On that basis, the remaining issue was implementation of the appellate refund direction. The respondents were directed to release all refunds that had become due and payable pursuant to the appellate order dated 04 July 2024 within three weeks.

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Issues: Whether the respondents were required to release the refunds due to the petitioner pursuant to the appellate order and pay interest on delayed refund under Section 56 of the CGST Act.

Analysis: The pending statutory appeals had already been allowed by the appellate authority, which set aside the impugned orders and directed that interest on the refund amount be computed and paid in accordance with law under Section 56 of the CGST Act. In view of that final appellate determination, the writ petition survived only to the extent of ensuring implementation of the refund obligation.

Conclusion: The respondents were directed to release all refunds that had become due and payable pursuant to the appellate order dated 04 July 2024 within three weeks.

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