https://www.taxtmi.com/caselaws?id=446067 Section 56 CGST Act was construed to determine when interest on a GST refund becomes payable where the refund was initially rejected but later allowed in appeal. The HC held that the main provision mandates interest at 6% p.a. if the refund remains unpaid beyond 60 days from the original refund application under Section 54(1), and the proviso only enhances the rate for the period commencing after 60 days from a subsequent application filed once entitlement attains finality in appellate proceedings. A later "post-appeal" application does not shift the start date of interest under the main provision. The proper officer was directed to process the refund application and compute interest accordingly; the petition was allowed. en-us Tue, 21 Nov 2023 00:00:00 +0530 Tue, 23 Dec 2025 14:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446067 Section 56 CGST Act was construed to determine when interest on a GST refund becomes payable where the refund was initially rejected but later allowed in appeal. The HC held that the main provision mandates interest at 6% p.a. if the refund remains unpaid beyond 60 days from the original refund application under Section 54(1), and the proviso only enhances the rate for the period commencing after 60 days from a subsequent application filed once entitlement attains finality in appellate proceedings. A later "post-appeal" application does not shift the start date of interest under the main provision. The proper officer was directed to process the refund application and compute interest accordingly; the petition was allowed. Case-Laws GST Tue, 21 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446067