https://www.taxtmi.com/article/detailed?id=10875 Section 56 mandates interest where a refund is not credited within sixty days of receipt of the refund application; interest runs from the day after the sixty day period until the refund is actually credited. Refunds arising from final appellate or judicial orders are subject to a higher notified interest rate and appellate orders directing refunds against proper officer decisions are deemed orders under section 54(5). For pre deposits refunded after appellate decisions, interest is payable from the date of payment of the pre deposit until actual refund, and the sixty day reckoning applies from date of receipt of application. en-us Thu, 15 Dec 2022 12:16:41 +0530 Thu, 15 Dec 2022 12:16:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10875 Section 56 mandates interest where a refund is not credited within sixty days of receipt of the refund application; interest runs from the day after the sixty day period until the refund is actually credited. Refunds arising from final appellate or judicial orders are subject to a higher notified interest rate and appellate orders directing refunds against proper officer decisions are deemed orders under section 54(5). For pre deposits refunded after appellate decisions, interest is payable from the date of payment of the pre deposit until actual refund, and the sixty day reckoning applies from date of receipt of application. Articles Goods and Services Tax - GST Thu, 15 Dec 2022 12:16:41 +0530 https://www.taxtmi.com/article/detailed?id=10875