Whether higher rate of interest be allowed if the refund is not processed within a period of sixty days of filing the application?
Issue Favourable to Tax Payer ?:- yes
Held - The provisions of Section 56 of the CGST Act read with the provisions of Sections 54(7) and 54(8) of the CGST A.....
Issue Favourable to Tax Payer ?:- no
Held - The instant cases have not arisen from any order passed by an Adjudicating Authority or Appellate Authority or .....