Held: The legislature was conscious of the two different situations, as it granted 9% interest in the proviso, when consequent to an order being passed by an Appellate Authority, a fresh application for refund has been made and the amount is not paid within 60 days. In any case, a conjoint reading of Section 56, the first part along with the proviso and specifically read with the explanationis make it evidently clear that the legislature inten.....

Held - Insofar as directions to the proper officer are concerned, we may refer to Section 54, sub section (7), which mandates that proper officer shall pass an order within 60 days from the date of the receipt of the application complete in all respects.

In view of the Circular No.125/44/2019-GST issued by the Central Board of Indirect Taxes and Customs and keeping in view the p.....

Held - The provisions of Section 56 of the CGST Act read with the provisions of Sections 54(7) and 54(8) of the CGST Act makes it amply clear that an applicant would be entitled to interest on the amount of refund due for the period commencing from the date immediately after the expiry of sixty days from the date when an application (complete in all respects) has been received and acknowledged by the proper officer.....

Held - The instant cases have not arisen from any order passed by an Adjudicating Authority or Appellate Authority or Appellate Tribunal or Court and the cases are strictly within the scope of the principal provision of Section 56 and not under the proviso thereof.

The relevant provision has prescribed rate of interest at 6 per cent where the case for refund is governed by the p.....