https://www.taxtmi.com/article/detailed?id=12416 Interest is payable on refunds of pre-deposits made for admission of appeals where an appellate authority or tribunal orders refund; such interest runs from the date of deposit until actual refund at the rate notified for delayed refunds and claims arising from final orders. Appellate or court orders are treated as refund orders for interest computation. The doctrine of unjust enrichment does not prevent refund where the deposit was not passed on, and refund claims must be filed in Form GST RFD-01 with the order reference or payment record, without additional self-declaration or certification under the cited rule provisos. en-us Tue, 12 Mar 2024 08:57:45 +0530 Tue, 12 Mar 2024 08:57:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12416 Interest is payable on refunds of pre-deposits made for admission of appeals where an appellate authority or tribunal orders refund; such interest runs from the date of deposit until actual refund at the rate notified for delayed refunds and claims arising from final orders. Appellate or court orders are treated as refund orders for interest computation. The doctrine of unjust enrichment does not prevent refund where the deposit was not passed on, and refund claims must be filed in Form GST RFD-01 with the order reference or payment record, without additional self-declaration or certification under the cited rule provisos. Articles Goods and Services Tax - GST Tue, 12 Mar 2024 08:57:45 +0530 https://www.taxtmi.com/article/detailed?id=12416