#exporter refunds

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Interest on delayed GST refund directed from the expiry of 60 days after the original refund application, as the Court held that the Section 56 proviso was inapplicable since no lis existed between parties and the final refund order merely gave effect to the petitioner’s original claim.

AC Impex v. Union of India & Ors. W.P.(C) 13881/2018, Delhi High CourtJudgment dated 13.03.2023Category: Refund – Interest on Delayed RefundRelevant Provisions: Section 54 & Section 56, CGST Act, 2017; Rule 89, CGST Rules FACTS (Flowing Narrative with Para References) AC Impex, an exporter of jewellery, availed ITC on domestic purchases and filed refund claims under Section 54 for August and…

Interest on delayed GST refund directed from the expiry of 60 days after the original refund application, as the Court held that the Section 56 proviso was inapplicable since no lis existed between parties and the final refund order merely gave effect to the petitioner’s original claim.

[gstindiaguide-blog1]

Interest on GST refund directed to run from sixty days after the first refund application, as the appellate process is merely a continuation and does not postpone the statutory entitlement

Case Title: Bansal International v. Commissioner of DGST & Anr.Court: High Court of DelhiPetition No.: W.P.(C) 11629/2023Date of Judgment: 21 November 2023Category of Dispute: Refund – Interest on Delayed RefundRelevant Provisions: Sections 54, 56, 107, 112, 117 of the CGST/DGST Act; Rule 89, Rule 90 of the CGST Rules Facts (paras 1–14, 4.1–4.7) The petitioner, a proprietor engaged in exports,…

Interest on GST refund directed to run from sixty days after the first refund application, as the appellate process is merely a continuation and does not postpone the statutory entitlement