https://www.taxtmi.com/caselaws?id=450337 Delhi HC held that petitioner was entitled to statutory interest on delayed IGST refund despite not claiming interest in the refund application. The court ruled that Section 56 of CGST/DGST Act mandates automatic payment of 6% interest when refunds exceed 60 days from application receipt, regardless of specific claim by taxpayer. Revenue's contention that interest requires explicit claim was rejected as the provision is mandatory, not dependent on petitioner's request. Court directed respondent to process and credit interest within four weeks from expiry of 60-day period until actual refund date. en-us Fri, 01 Mar 2024 00:00:00 +0530 Mon, 28 Apr 2025 15:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450337 Delhi HC held that petitioner was entitled to statutory interest on delayed IGST refund despite not claiming interest in the refund application. The court ruled that Section 56 of CGST/DGST Act mandates automatic payment of 6% interest when refunds exceed 60 days from application receipt, regardless of specific claim by taxpayer. Revenue's contention that interest requires explicit claim was rejected as the provision is mandatory, not dependent on petitioner's request. Court directed respondent to process and credit interest within four weeks from expiry of 60-day period until actual refund date. Case-Laws GST Fri, 01 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450337