9911796707
TMI Blog2024 (12) TMI 1397X X X X Extracts X X X X X X X X Extracts X X X X ..... The writ petitioner impugns the order dated 16 June 2023 and which proceeds to negate its claim for grant of statutory interest in terms of Section 56 of the Central Goods and Services Tax Act, 2017 [Act]. The petitioner in consequence also prays for the grant of statutory interest as provided for under the Act. 2. We note that the petitioner's application for refund and which pertained to the months of October 2017 to March 2018 had come to be rejected on 19 September 2019 by the Assistant Commissioner. Aggrieved by the aforesaid, the petitioner had instituted a statutory appeal which fell for consideration of the Joint Commissioner and which appeal too came to be dismissed on 08 October 2021. 3. Constrained by the decisions so taken, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent no. 1 shall consider the petitioner's application for refund in accordance with law. 4. The petition is disposed of in the aforesaid terms." 4. Pursuant to the directions for remand as framed, the petitioner approached the respondents yet again. This time too its claim for interest on refund has come to be negatived on 16 June 2023 with the authority observing as follows: "4.1-As regards processing of Interest, claimed by the petitioner on their nine refund applications, the Range office has examined the issue and have inter-alia stated that: 4.1.1 Section 56 of CGST Act, 2017 reads as under Interest on Delayed Refunds "If any tax ordered to be refunded under sub-section (5) of section 54 to any applicant is not r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -2017 to March-2018 has been rejected by the proper officer, hence in terms of first para of Section 56 of CGST Act, 2017, no interest is payable on the refund amount. Further, in the OIA 344/JC/Central Tax/Appl-l/Delhi/2021 dated 08.10.2021 passed by JC(Appeals), Appeal-I, Delhi, the appeal of the claimant was rejected. The Order dated 15.03.2023 passed by the Hon'ble High Court of Delhi has attained finality as the same has been accepted by the proper reviewing authority under section 112 (3) of the CGST Act, 2017 and refund application filed by the claimant in compliance of the said order is being processed in accordance with law. Further, it may be referred that Honourable High Court in its order dated 15.03.2023 has directed for pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the range office. 8. I have gone through the facts of the case, submissions made by the claimant and verification report submitted by the Range Officers in physical file C.No.V(16)/CGST/D-Narela/R- 38/Refund/JMPI/55/2023 and that uploaded by them in the AIO on the common portal. I observe that the order of the Hon'ble High Court of Delhi dated 15.03.2023 has been accepted by the competent authority as informed by Legal Branch, CGST Delhi North vide their email dated 02.05.2023. The claimant has filed the present refund application based on the order passed by the Hon'ble High Court of Delhi. Accordingly, the refund claim has been verified by the Range Office regarding its admissibility as discussed in the foregoing paras and have ..... X X X X Extracts X X X X X X X X Extracts X X X X
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