https://www.taxtmi.com/caselaws?id=787323 Where interest on a tax refund has been deposited, the recipient's entitlement to that interest cannot be withheld pending resolution of an inter se dispute between tax authorities; the note applied Rule 94 of the Central Goods and Services Tax Rules, 2017 and the definition of "proper officer" under the GST Act to conclude that allocation of liability among authorities does not defeat the substantive right to interest, and directed verification and disbursement of the deposited interest to the refund claimant. en-us Fri, 13 Feb 2026 00:00:00 +0530 Mon, 02 Mar 2026 08:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787323 Where interest on a tax refund has been deposited, the recipient's entitlement to that interest cannot be withheld pending resolution of an inter se dispute between tax authorities; the note applied Rule 94 of the Central Goods and Services Tax Rules, 2017 and the definition of "proper officer" under the GST Act to conclude that allocation of liability among authorities does not defeat the substantive right to interest, and directed verification and disbursement of the deposited interest to the refund claimant. Case-Laws GST Fri, 13 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787323