2019 (7) TMI 1328

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..... ons relating to an interest of delayed payment of refund have been consistently held as beneficial and non-discriminatory and it was held that respondents are liable to pay simple interest on the delayed payment at the rate of 9% per annum. This writ application is allowed to the extent that the writ applicants are entitled to the interest for the delayed payment at the rate of 9% per annum - O .....

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..... rit of mandamus and/or any other appropriate writ(s) for directions to the respondents for providing appropriate compensation as well as interest, for delay in the granting of refund under the provisions of section 54 read with Section 56 of the CGST Act, Rule 91, Rule 94 and Rule 96 of the CGST Rules, 2017; ( b) To issue order(s), direction(s), writ(s) or any other relief(s .....

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..... n Filing Date of Refund Delay in days July'17 22,70,341.26 12/09/17 19/09/2017 30/06/2018 284 Aug'17 .....

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..... /18 30/06/2018 171 4. For the reasons assigned in the Special Civil Application No.15925 of 2018, decided on 10/07/2019, this writ application is allowed to the extent that the writ applicants are entitled to the interest for the delayed payment at the rate of 9% per annum. The authority concerned shall look into .....

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