High Court: GST Refund Interest Starts 60 Days Post Original Application, Not Fresh Application. Government's Delay Unjustified.

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....Interest on delayed refund - Relevant date for Interest to be computed - From 60 days of the filing of the original application or from the date of fresh application - Refund granted as per the direction of HC - The Government cannot deprive the petitioner from entitlement of the interest. Therefore, this inaction is wholly unjustified and has deprived the petitioner where the petitioner could have earned interest during this period but because of the withholding, this could not be done. - HC....