https://www.taxtmi.com/article/detailed?id=17202 Interest on delayed GST refunds under Section 56 is compensatory once a sanctioned refund is not disbursed within the statutory period. Where the principal refund has already been sanctioned and paid, scrutiny is limited to the relevant application, sanction and actual disbursement dates, refunded amount and interest computation. Rule 89 documentation applies only as relevant to the claim. Certification concerning unjust enrichment under Rule 89(2)(m) is unnecessary for interest-only claims where statutory interest is not capable of being passed through the commercial chain. Administrative procedures cannot convert such a claim into a fresh inquiry into refund or input tax credit eligibility. en-us Mon, 17 Aug 2026 08:43:07 +0530 Mon, 17 Aug 2026 08:43:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17202 Interest on delayed GST refunds under Section 56 is compensatory once a sanctioned refund is not disbursed within the statutory period. Where the principal refund has already been sanctioned and paid, scrutiny is limited to the relevant application, sanction and actual disbursement dates, refunded amount and interest computation. Rule 89 documentation applies only as relevant to the claim. Certification concerning unjust enrichment under Rule 89(2)(m) is unnecessary for interest-only claims where statutory interest is not capable of being passed through the commercial chain. Administrative procedures cannot convert such a claim into a fresh inquiry into refund or input tax credit eligibility. Articles Goods and Services Tax - GST Mon, 17 Aug 2026 08:43:07 +0530 https://www.taxtmi.com/article/detailed?id=17202