https://www.taxtmi.com/caselaws?id=796628 Certification under Rule 89(2)(m) of the Central Goods and Services Tax Rules, 2017 is not required where a claim is limited to interest on principal refund amounts already sanctioned and disbursed. The rule's certificate concerning non-passing of the incidence of tax, interest or other amount does not apply in these circumstances. The Proper Officer must nevertheless scrutinise the refund particulars and determine the interest claim in accordance with law. en-us Thu, 30 Jul 2026 00:00:00 +0530 Fri, 07 Aug 2026 09:07:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796628 Certification under Rule 89(2)(m) of the Central Goods and Services Tax Rules, 2017 is not required where a claim is limited to interest on principal refund amounts already sanctioned and disbursed. The rule's certificate concerning non-passing of the incidence of tax, interest or other amount does not apply in these circumstances. The Proper Officer must nevertheless scrutinise the refund particulars and determine the interest claim in accordance with law. Case-Laws GST Thu, 30 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796628