https://www.taxtmi.com/caselaws?id=446553 HC held the Revenue's appeal against the original refund order as time-barred and rejected the contention that limitation ran from a later order; the doctrine of merger applied, and the original order stood merged with the appellate order, confining remand to a limited issue. The Revenue's subsequent appeal on issues already determined was therefore not maintainable. HC upheld the legality of adjusting the adjudicated interest liability against the sanctioned IGST refund, holding that natural justice requirements were met and interest was a statutory consequence of delayed payment. The direction denying refund in entirety was set aside, and the sanctioned refund was ordered to be disbursed with applicable interest, while the challenge to interest adjustment was rejected. en-us Tue, 05 Dec 2023 00:00:00 +0530 Mon, 15 Dec 2025 14:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446553 HC held the Revenue's appeal against the original refund order as time-barred and rejected the contention that limitation ran from a later order; the doctrine of merger applied, and the original order stood merged with the appellate order, confining remand to a limited issue. The Revenue's subsequent appeal on issues already determined was therefore not maintainable. HC upheld the legality of adjusting the adjudicated interest liability against the sanctioned IGST refund, holding that natural justice requirements were met and interest was a statutory consequence of delayed payment. The direction denying refund in entirety was set aside, and the sanctioned refund was ordered to be disbursed with applicable interest, while the challenge to interest adjustment was rejected. Case-Laws GST Tue, 05 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446553