TaxTMI 
TaxTMI 
Refund Interest Dispute: Tribunal Lacks Authority on CGST Act Transitional Provisions Appeals, Officers Hold Jurisdiction.
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....Interest on delayed refund - wrongful adjustment of refund amount against amounts allegedly due under the CGST Act - decisions pertaining to the transitional provisions are decisions under the CGST Act which the officers are fully competent to take but this Tribunal is not competent to decide appeals against....