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    <title>2023 (5) TMI 289 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>Interest on a GST refund is payable under Section 56 of the Haryana Goods and Services Tax Act, 2017 only if a refund sanctioned under Section 54 is not released within sixty days from receipt of a complete application. Here, the taxpayer had complied with the refund procedure, including reversal of input tax credit and filing the required application, after which the proper officer issued acknowledgement in Form RFD-02 and released the refund the next day. As there was no delay attributable to the authorities in granting the refund, the claim for interest failed and was rejected.</description>
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      <link>https://www.taxtmi.com/caselaws?id=437482</link>
      <description>Interest on a GST refund is payable under Section 56 of the Haryana Goods and Services Tax Act, 2017 only if a refund sanctioned under Section 54 is not released within sixty days from receipt of a complete application. Here, the taxpayer had complied with the refund procedure, including reversal of input tax credit and filing the required application, after which the proper officer issued acknowledgement in Form RFD-02 and released the refund the next day. As there was no delay attributable to the authorities in granting the refund, the claim for interest failed and was rejected.</description>
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