https://www.taxtmi.com/caselaws?id=415553 The appeal was allowed as the delay in filing was condonable under Section 107(4) of the CGST Act, and the appellant was found eligible for a refund of interest paid on tax through the Electronic Credit Ledger. The retrospective amendment clarified that interest was payable only on the portion of tax paid through the Electronic Cash Ledger, leading to the setting aside of the adjudicating authority's order and instructions to process the refund claim in accordance with the law. en-us Thu, 07 Oct 2021 00:00:00 +0530 Sat, 29 Mar 2025 13:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415553 The appeal was allowed as the delay in filing was condonable under Section 107(4) of the CGST Act, and the appellant was found eligible for a refund of interest paid on tax through the Electronic Credit Ledger. The retrospective amendment clarified that interest was payable only on the portion of tax paid through the Electronic Cash Ledger, leading to the setting aside of the adjudicating authority's order and instructions to process the refund claim in accordance with the law. Case-Laws GST Thu, 07 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415553