Entitled to GST Refund Due to Overpayment; Interest at 9% Annually for Delayed Refund as per GST Act Section 56.

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....Refund of GST - wrongful payment of tax @ 18% IGST instead of 5% - the first respondent is entitled for refund as per the order passed by the second respondent and the first respondent is also entitled for interest at the rate of 9% per annum of the refund amount for the delay period in terms of Section 56 of the GST Act. - HC....