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of Interest on delayed refund of IGST paid on export of the goods along with duty drawback - The refund of the petitioner was withheld for almost six months and after six months, petitioner was put in the category of ‘Risky Exporter’ without providing any reason - The provision of section 56 entitles the petitioner to claim interest on the delayed refunds. - Direction for release of the refund and interest on delayed refund issued. - HC
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