2026 (8) TMI 501

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....tate Tax appears for respondent Department. 2. All these writ petitions relate to the same petitioners covering the period July, 2018 to March, 2021 with regard to the claim of interest over the amount already refunded. In respect of some tax period, the refund was made by the Refund Sanctioning Authority and in some cases, after the order of the appellate authority. Since the refunds were delayed, the petitioner company claimed interest in terms of Section 56 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as 'the CGST Act'). Such claims for interest have been pending before the Proper Officer since 03.06.2025. On its refund application, Deficiency Memos have been raised. The petitioner company has been compelle....

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....d application was made on 'any other ground' as per Deficiency Memo in FORM-GST-RFD-03. He has also drawn the attention of this Court to Annexure-A to Circular No.125/44/2019-GST, which prescribes the list of all statements/ declarations/undertakings/certificates and other supporting documents to be provided along with the refund application. Under Serial No.11, if the refund is claimed on account of 'any other ground', an undertaking in relation to Section 16(2)(c) and Section 42(2) of the CGST Act has to be given with supporting documents. Further, a self declaration under Rule 89(2)(l) of the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as 'the CGST Rules') if the amount claimed does not exceed Rs.2,00,000/-, other....

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....has been disbursed for the relevant periods pursuant to the order-in original and the order-in-appeal passed for the respective years as per the summary sheet furnished by the learned counsel for the petitioners. He submits that the interest in such a case after sanction of refund could not have been passed on to any end consumer. The refund sanctioned should have computed the interest component till the date of disbursement in terms of Section 56 of the CGST Act. Therefore, insistence upon Rule 89(2)(m) of the CGST Rules is unnecessary. 11. However upon consideration of the rival submissions, in the facts and circumstances and the relevant provision of the Act and Rules referred to above, we are of the view that the summary sheet contai....