https://www.taxtmi.com/article/detailed?id=16890 Interest on delayed GST refunds is computed from the original refund application where that application was validly filed and the Department's refusal or non-processing was later held illegal. A fresh application filed after a court order does not, by itself, reset the statutory clock for interest under Section 56 of the CGST Act when it is only a procedural step taken to give effect to the earlier judicial direction. The compensatory character of refund interest requires that the taxpayer be placed in the position that should have followed had the original refund claim been processed in accordance with law. en-us Fri, 10 Jul 2026 07:44:11 +0530 Fri, 10 Jul 2026 07:44:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16890 Interest on delayed GST refunds is computed from the original refund application where that application was validly filed and the Department's refusal or non-processing was later held illegal. A fresh application filed after a court order does not, by itself, reset the statutory clock for interest under Section 56 of the CGST Act when it is only a procedural step taken to give effect to the earlier judicial direction. The compensatory character of refund interest requires that the taxpayer be placed in the position that should have followed had the original refund claim been processed in accordance with law. Articles Goods and Services Tax - GST Fri, 10 Jul 2026 07:44:11 +0530 https://www.taxtmi.com/article/detailed?id=16890