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    <title>2025 (5) TMI 2072 - DELHI HIGH COURT</title>
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    <description>Delhi HC held that petitioner was entitled to interest on refund claim despite delays. The court found that while the revenue department failed to issue deficiency memo within the prescribed 15-day period under Rule 90 of CGST Rules, the petitioner also took 74 days to respond. Interest was awarded at 6% from September 2019 to April 2022, and 9% thereafter until refund sanction in June 2023, with deduction of the 74-day response period. Petition disposed of.</description>
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      <link>https://www.taxtmi.com/caselaws?id=771800</link>
      <description>Delhi HC held that petitioner was entitled to interest on refund claim despite delays. The court found that while the revenue department failed to issue deficiency memo within the prescribed 15-day period under Rule 90 of CGST Rules, the petitioner also took 74 days to respond. Interest was awarded at 6% from September 2019 to April 2022, and 9% thereafter until refund sanction in June 2023, with deduction of the 74-day response period. Petition disposed of.</description>
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