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    <title>2020 (4) TMI 62 - GUJARAT HIGH COURT</title>
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    <description>The court rejected the application for review and discharged the rule, affirming the original order directing the payment of interest at 9% per annum on delayed refunds under Section 56 of the CGST Act. The court held the respondents liable for simple interest due to their unjustified delay in refunding money, emphasizing the violation of Article 300A of the Constitution of India. The court found no grounds for review, maintaining the interest rate at 9% per annum based on the specific circumstances of the case.</description>
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      <description>The court rejected the application for review and discharged the rule, affirming the original order directing the payment of interest at 9% per annum on delayed refunds under Section 56 of the CGST Act. The court held the respondents liable for simple interest due to their unjustified delay in refunding money, emphasizing the violation of Article 300A of the Constitution of India. The court found no grounds for review, maintaining the interest rate at 9% per annum based on the specific circumstances of the case.</description>
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