GST refund of unutilised input tax credit carries statutory interest when the refund order is silent on interest.

Refund of unutilised input tax credit under GST was sanctioned, but the refund order did not deal with interest. The text states that, where the refund order is silent on the interest component, the refund amount is to be credited together with statutory interest in accordance with law; the petitioner was therefore entitled to payment of the sanctioned refund along with applicable interest.

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Issues: Whether the petitioner was entitled to release of the sanctioned refund amount together with statutory interest where the refund order was silent on interest.

Analysis: The refund application related to unutilised input tax credit under the GST regime. The refund had subsequently been sanctioned, but the refund order did not address the interest component. In these circumstances, the direction was issued to credit the refund amount to the petitioner together with statutory interest in accordance with law.

Conclusion: The petitioner was held entitled to payment of the sanctioned refund along with statutory applicable interest.

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