Petitioner Challenges Denial of 6% Statutory Interest on Delayed Refund Due to Covid-19 Delays.

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....Claim of interest on delayed Refund - the only reason the respondents/revenue have denied grant of statutory interest to the petitioner, is because Covid-19 was raging and there was delay in processing the petitioner’s refund - The statutory rate of interest is pegged at 6%. The said interest gets triggered after the expiry of 60 days from the date of receipt of application for refund. - HC....