https://www.taxtmi.com/caselaws?id=447924 SC dismissed the revenue authority's SLP, thereby affirming the HC's direction regarding interest on refund arising from the Composition Scheme benefit extended for September 2020. The Court recorded the revenue's contention that no excess recovery had been made but clarified that this assertion was subject to verification. SC held that, if upon verification any excess recovery is found, the HC's directions for refund with interest shall govern. Thus, the HC's order remained operative, and the departmental challenge to the grant of consequential monetary relief failed. en-us Thu, 04 Jan 2024 00:00:00 +0530 Fri, 12 Dec 2025 14:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447924 SC dismissed the revenue authority's SLP, thereby affirming the HC's direction regarding interest on refund arising from the Composition Scheme benefit extended for September 2020. The Court recorded the revenue's contention that no excess recovery had been made but clarified that this assertion was subject to verification. SC held that, if upon verification any excess recovery is found, the HC's directions for refund with interest shall govern. Thus, the HC's order remained operative, and the departmental challenge to the grant of consequential monetary relief failed. Case-Laws GST Thu, 04 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447924