https://www.taxtmi.com/caselaws?id=794689 Where an original refund application under the CGST Act is wrongly rejected and that rejection is later set aside as unsustainable, statutory interest on delayed refund must be tested from the date of the original claim, not from a later application filed after judicial intervention. The Gujarat HC treated the original refund request as the operative reference point for interest entitlement and held that denying interest by relying on the later application was unsustainable. The impugned orders were set aside to that extent, and the matter was remitted for reconsideration of the interest claim on the basis of the original refund application date. en-us Thu, 02 Jul 2026 00:00:00 +0530 Thu, 09 Jul 2026 08:35:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794689 Where an original refund application under the CGST Act is wrongly rejected and that rejection is later set aside as unsustainable, statutory interest on delayed refund must be tested from the date of the original claim, not from a later application filed after judicial intervention. The Gujarat HC treated the original refund request as the operative reference point for interest entitlement and held that denying interest by relying on the later application was unsustainable. The impugned orders were set aside to that extent, and the matter was remitted for reconsideration of the interest claim on the basis of the original refund application date. Case-Laws GST Thu, 02 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794689