https://www.taxtmi.com/caselaws?id=422087 Interest was held payable on a delayed refund arising from an appellate order where the delay was attributable to the authority's own procedural obstruction. The petitioner had communicated the appellate refund direction and sought refund within time, but was unable to complete the online refund form because the authority had created a temporary identity without furnishing the password. The Court treated the physically submitted refund application as the relevant application and held that, under the refund scheme, interest accrued after sixty days from communication of the appellate order until actual refund. The refusal to pay interest was unsustainable. en-us Wed, 27 Apr 2022 00:00:00 +0530 Thu, 03 Apr 2025 12:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422087 Interest was held payable on a delayed refund arising from an appellate order where the delay was attributable to the authority's own procedural obstruction. The petitioner had communicated the appellate refund direction and sought refund within time, but was unable to complete the online refund form because the authority had created a temporary identity without furnishing the password. The Court treated the physically submitted refund application as the relevant application and held that, under the refund scheme, interest accrued after sixty days from communication of the appellate order until actual refund. The refusal to pay interest was unsustainable. Case-Laws GST Wed, 27 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422087