https://www.taxtmi.com/article/detailed?id=17199 Standalone interest claims on delayed GST refunds are treated as outside the unjust-enrichment certification requirement where the principal tax refund has already been sanctioned and credited. Rule 89(2)(m) addresses claims for refund of tax together with interest and requires confirmation that the incidence has not been passed to another person. Separately claimed interest is compensation for delayed payment and income of the taxpayer, not an amount capable of being passed on to consumers. en-us Mon, 17 Aug 2026 08:42:57 +0530 Mon, 17 Aug 2026 08:42:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17199 Standalone interest claims on delayed GST refunds are treated as outside the unjust-enrichment certification requirement where the principal tax refund has already been sanctioned and credited. Rule 89(2)(m) addresses claims for refund of tax together with interest and requires confirmation that the incidence has not been passed to another person. Separately claimed interest is compensation for delayed payment and income of the taxpayer, not an amount capable of being passed on to consumers. Articles Goods and Services Tax - GST Mon, 17 Aug 2026 08:42:57 +0530 https://www.taxtmi.com/article/detailed?id=17199