Court Approves Refund Claim with 6% Interest u/r 97A of CGST Rules, 2017; Compliance Mandatory.

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....Refund claim - Rule 97A of the Central Goods and Services Tax (CGST) Rules, 2017 - Once the application had been processed and or order passed, which has attained finality, the respondents cannot escape the plain effect of the same. They also cannot escape the liability of interest that arises on non-compliance of the same. - Refund allowed with interest @6% - HC....