2025 (8) TMI 310

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....'refund applications') filed by the Petitioner for the periods-September, 2019 to March 2020, October 2021 to March, 2022, April 2022 to December 2022, January,2023 to June, 2023 and July 2023 to March, 2024. 3. The refund claimed in the refund applications are as under: S. No Period Refund Claimed/ Sanctioned (INR) ARN and Date Date of Issuance of Refund Refund Sanctioned by STO Class  II /AVATO 1. September 2019 to March 2020 28,21,287/- AA070621038 796Z 20.06.2021 11.03.25 Ward-94 2. October 2021 to March, 2022 45,16,416/- AA070223031 108R 09.02.2023 17.03.25 Ward-93 3. April 2022 to December 2022 56,05,922/- AA070421006 421U 03.04.2023 17.03.25 Ward-93 4. January,202 3 to June,2023 38,72,587/- AA0702240....

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....de FORM-GSTRFD- 01, petitioner has only claimed the integrated tax and not the interest on the same and therefore he is not entitled for the grant of interest on the tax amount. 9. Section 56 of the CGST/DGST Act deals with the interest on delayed refunds. It provides that if any tax ordered to be refunded under sub-section (5) of Section 54 is not refunded within 60 days from the date of receipt of application under sub-section (1) of that Section, interest at the rate of 6% shall be payable in respect of such refund from the date immediately after the expiry of 60 days from the date of the receipt of the application till the date of refund of such tax. 10. Learned counsel for the petitioner drew our attention to Para 34 of the Circu....

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.... any claim, in case the refund is not made within 60 days from the date of receipt of the application. Payment of interest does not depend on the claim made by petitioner and therefore cannot be denied on the ground of waiver on the claim of interest in FORM GST-RFD-01. Moreover, the question of payment of grant of interest arises only if the refund is not granted within 60 days from the date of receipt of application. No justification has been shown by the respondent for delay in payment of refund within the stipulated period. Thus, even though, the petitioner may not have claimed interest in his refund applications, his claim of interest cannot be denied under Section 56 of the Act as the same is mandatory and payable automatically in ter....