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TMI Blog2024 (12) TMI 1397X X X X Extracts X X X X X X X X Extracts X X X X ..... rsuant to which the writ petition had itself come to be allowed and the orders passed by the respondent authorities quashed and set aside. The mere fact that the order dated 15 March 2023 did not specifically allude to the provisions contained in Section 56 of the Act would also not detract from the right of the writ petitioner to claim interest which must be paid in terms of the statute itself. While allowing the writ petition, it is also observed that the application for refund would be examined and disposed of in accordance with law . Conclusion - The petitioner is entitled to interest on the delayed refund as per Section 56 of the CGST Act, notwithstanding the initial rejection of the application. Petition allowed. - HON BLE MR. JUSTI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n order dated 19.09.2019 passed by respondent no.1 (Assistant Commissioner of Central Tax, Narela Division, Delhi North Commissionerate), whereby the petitioner's application for refund for the months of October 2017 to March 2018 was rejected. The petitioner also impugns an order dated 08.10.2021 passed by respondent no.2 (Joint Commissioner, Central Goods and Services Tax Appeal-1), whereby the petitioner's appeal against the impugned order dated 19.09.2019 was rejected. The petitioner's request for refund was rejected solely on the ground that there was a mismatch in the period of the returns filed and the period for which refund was sought. 2. Ms Narain, learned counsel appearing for the respondents, states that she has sinc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the date immediately after the expiry of sixty days from the date of receipt of application under the said subsection till the date of refund of such tax: Provided that where any claim of refund arises from an order passed by an adjudicating authority or Appellate Authority or Appellate Tribunal or court which has attained finality and the same is not refunded within sixty days from the date of receipt of application filed consequent to such order, interest at such rate not exceeding nine per cent. as may be notified by the Government on the recommendations of the Council shall be payable in respect of such refund from the date immediately after the expiry of sixty days from the date of receipt of application till the date of refund. Expla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... redit Ledger of the claimant and no recredit of the same has been made till date as per the common portal. 6. Further, the calculation sheet for arriving at the admissible refund as verified by the Range Officers is enclosed with this Order as Annexure B . 7. In view of above, maximum refund amount eligible to the claimant is calculated as per Range Officer's verification report as under: Turnover of inverted rated supply of goods as per earlier RFD-01A applications Tax payable on such inverted rated supply of goods as per earlier RFD-01A applications) Adjusted total turnover as per earlier RFD-01A applications Net input tax as per earlier RFD-01A applications Maximum Refund Amount to be claimed (as per earlier RFD-01A applications Clai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is manifest from a reading of the conclusions which appears in the order impugned before us, the authority appears to harbour the view that since the refund application had come to be originally rejected, the provisions of Section 56 would not apply. The said view is clearly rendered untenable and appears to have been rendered in ignorance of the order dated 15 March 2023 pursuant to which the writ petition had itself come to be allowed and the orders passed by the respondent authorities quashed and set aside. 6. The mere fact that the order dated 15 March 2023 did not specifically allude to the provisions contained in Section 56 of the Act would also not detract from the right of the writ petitioner to claim interest which must be paid in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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