2023 (5) TMI 751

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..... ppellate Authority. Insofar as the interest for the period commencing from 04.10.2021 is concerned, this Court is, prima facie, of the view that the petitioner is entitled to the same as there has been an inordinate delay in disbursing the refund. The petitioner also challenges the provision of Section 56 of the Central Goods and Services Tax Act, 2017 read with the Notification No.13/17-Centra .....

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..... ri Mandal, Advs. for R3 4. ORDER 1. The petitioner has filed the present petition, inter alia, praying that the respondents be directed to disburse the remaining amount of refund of Input Tax Credit towards CGST and IGST totalling to ₹68,37,488/- as sanctioned by the refund order dated 04.10.2021. The petitioner also claims interest on the said amount. 2. The petitioner submits .....

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