https://www.taxtmi.com/article/detailed?id=13208 The Court held that, under Section 56 of the CGST Act, the exporter is entitled to interest on the delayed IGST refund for the period beginning after expiry of the statutory processing period and continuing until the refund was granted, because the delay was attributable to departmental inaction and there is no statutory exclusion for periods of investigation; a short verification window may be deducted before computing interest. en-us Sat, 14 Dec 2024 13:54:39 +0530 Sat, 14 Dec 2024 13:54:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=13208 The Court held that, under Section 56 of the CGST Act, the exporter is entitled to interest on the delayed IGST refund for the period beginning after expiry of the statutory processing period and continuing until the refund was granted, because the delay was attributable to departmental inaction and there is no statutory exclusion for periods of investigation; a short verification window may be deducted before computing interest. Articles Goods and Services Tax - GST Sat, 14 Dec 2024 13:54:39 +0530 https://www.taxtmi.com/article/detailed?id=13208