Delayed GST refund interest payable from 60 days after shipping bill till actual refund, despite interim red-flagging.

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....Interest on delayed refund of tax u/s 56 of Central Goods and Services Tax Act, 2017 is payable from expiry of 60 days from date of filing shipping bill till date of actual refund, irrespective of any interim period where assessee's name was red-flagged on department's portal. Section 56 provides for period of interest payment, commencing from date of receipt of refund application till refund grant. Shipping bill is considered refund application, hence interest accrues after 60 days from its filing. Denying interest by excluding contingent period of red-flagging would amount to rewriting Section 56, which is impermissible. Assessee is entitled to interest for entire period from 60 days after shipping bill till date of refund grant.....