Statutory Interest Must Be Paid on Delayed GST Refunds Despite Initial Rejection, High Court Rules.

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....The HC allowed the petition. The petitioner is entitled to statutory interest u/s 56 of the CGST Act on the delayed refund, notwithstanding the initial rejection of the refund application. The mere fact that the HC order did not specifically allude to Section 56 does not detract from the petitioner's right to claim interest, which must be paid as per the statute. The application for refund shall be examined and disposed of in accordance with law.....