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    <title>2024 (9) TMI 802 - DELHI HIGH COURT</title>
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    <description>Where a refund claim remains pending, the proper officer must examine it in accordance with law, grant refund if admissible, and, if not payable, issue a speaking order stating reasons. The Court also directed consideration of statutory interest on delayed refund under Section 56 of the Central Goods and Services Tax Act, 2017, with disbursement if payable. The refund and interest claims were not decided on merits; they were remitted for time-bound administrative determination.</description>
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      <description>Where a refund claim remains pending, the proper officer must examine it in accordance with law, grant refund if admissible, and, if not payable, issue a speaking order stating reasons. The Court also directed consideration of statutory interest on delayed refund under Section 56 of the Central Goods and Services Tax Act, 2017, with disbursement if payable. The refund and interest claims were not decided on merits; they were remitted for time-bound administrative determination.</description>
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