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TMI Blog2022 (11) TMI 674X X X X Extracts X X X X X X X X Extracts X X X X ..... uld make appropriate application since grant of interest is contemplated under the statute, before the Goods and Services Tax Authority putting forth his claim for interest on the refund. If such application is made within 15 days from today, the competent authority shall consider it in accordance with law to decide the same regarding grant of interest to the petitioner within six weeks from th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... awback were withheld by the authorities. 3. The above grievance led the petitioner to file the present petition in which following prayers were made. (i) to direct the respondent authorities to immediately sanction the refund of IGST paid in regard to the goods exported i.e. Zero Rated Supplies made vide shipping bills. (ii) to pay interest @24% to the petitioner herein on the amou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed under sub-section (5) of section 54 to any applicant is not refunded within sixty days from the date of receipt of application under sub-section (1) of that section, interest at such rate not exceeding six per cent as may be specified in the notification issued by the Government on the recommendations of the Council shall be payable in respect of such refund from the date immediately after the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d is made by an Appellate Authority, Tribunal or any Court against an order of the proper officer under subsection (5) of section 54, the order passed by the Appellate Authority, Appellate Tribunal or, by the Court shall be deemed to be an order passed under the said sub-section (5). 6. When the authorities have already paid refund amount, as per the interest aspect is concerned, the court i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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