https://www.taxtmi.com/caselaws?id=802700 GST refund interest accrues from immediately after sixty days following receipt of the original application until actual disbursement, subject to verification of completeness and other statutory conditions. Where a rejected refund is allowed on appeal, payment within sixty days of a consequential application does not extinguish ordinary interest, payable at 6% per annum. An appellate refund order is deemed an order under Section 54, while an enhanced interest rate applies to a qualifying delay following an application consequent on a final order. Rule 93 and the applicable circular govern re-credit of the electronic credit ledger but do not independently determine when interest begins. en-us Wed, 11 Nov 2026 00:00:00 +0530 Fri, 13 Nov 2026 10:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802700 GST refund interest accrues from immediately after sixty days following receipt of the original application until actual disbursement, subject to verification of completeness and other statutory conditions. Where a rejected refund is allowed on appeal, payment within sixty days of a consequential application does not extinguish ordinary interest, payable at 6% per annum. An appellate refund order is deemed an order under Section 54, while an enhanced interest rate applies to a qualifying delay following an application consequent on a final order. Rule 93 and the applicable circular govern re-credit of the electronic credit ledger but do not independently determine when interest begins. Case-Laws GST Wed, 11 Nov 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802700