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TMI Blog2024 (10) TMI 1313X X X X Extracts X X X X X X X X Extracts X X X X ..... he instant writ petition is allowed - the respondents are directed to attend to the refund claim as made by the writ petitioner forthwith along with statutory interest as payable. - HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE RAVINDER DUDEJA For the Petitioner Through: Mr. Shivashish Karnani, Mr. Akshay Grover Mr. Brijesh Varma, Advs. For the Respondent Through: Mr. Anish Roy, SSC with Mr. Girish Agarwal, Adv. ORDER PER 1. The instant writ petition had been preferred for the framing of an appropriate direction commanding the respondents to release the refunds as claimed by the writ petitioner and as a consequence of the Order-in-Appeal dated 18 October 2022. 2. Undisputedly, that Order-in-Appeal has neither been questio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er Para 5 of Circular No. 135/05/2020-GST dated 31.03.2020, the refund of accumulated ITC shall be restricted to the ITC as per those invoices, the details of which are uploaded by the supplier in FORM GSTR-1 and are reflected in the FORM GSTR-2A of the applicant. Although, the appellate authority has held that ITC in respect of invoices at sr. no. 33,34,35,39, 42,46,47,52,53,54, 57,59,161 of Annexure B are not admissible to the taxpayer, however, no findings with regard to invoices at Sr. No. 36 and 160 has been given by the Appellate Authority and in its final findings these invoices have been included for computation of grant of refund. c. The refund in respect of shipping bill no. 5141775 dated 12.09.2020 has also been claimed which do ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on rendered by the Court in Bansal International v Commissioner of DGST and Anr. [2023 SCC OnLine Del 7406] and where it was held:- 32. The learned counsel also informed this Court that the interest at the rate of 6% per annum and 9% per annum has been notified for the purposes of Section 56 of the CGST Act and the proviso to the said section, respectively. Thus, there are two separate rates of interest specified under Section 56 of the CGST Act. The interest at the rate of 6% is payable for the period commencing from a date immediately after expiry of sixty days from the date of an application under Section 54 (1) of the CGST Act, however, this rate is enhanced for the period covered under the proviso to Section 56 of the CGST Act. The pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ttaining finality in appellate proceedings. Section 56 of the CGST Act, thus, works as follows. The applicant claiming a refund is entitled to interest at the rate of 6% per annum from a date immediately after the expiry of sixty days from making an application under Section 54 (1) of the CGST Act. However, if a person's claim is denied (or if granted is not accepted by the Revenue) and the order of the Adjudicating Authority is carried in appeal to the Appellate Authority or to the Appellate Tribunal/High Court, which finally upholds the claim, the applicant may have to file a second application to secure the refund. If such application for refund filed by the person consequent to succeeding before the Appellate Authority, Appellate Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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