Petitioner owes interest for GST Cess from April 2021 to July 2022 due to non-response; eligible for refund beyond this period.

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....Refund claim - Transfer of amount paid as GST Cess - it appears that the petitioner has not been vigilant in responding to the notices issued to the petitioner, inasmuch as the notice of March 2021 remains unanswered by him. Considering this fact, the petitioner should pay the interest from 01.04.2021 to 31.07.2022 and is entitled to get a refund for the remaining period of interest paid by the petitioner. - HC....