Whether interest is allowed on delayed sanction of refund ?
Issue Favourable to Tax Payer ?:- yes
Held - As soon as the matter was finally decided i.e. by this Tribunal vide order dated 27.04.2021 the refund matter was settled but the entire pro.....
Issue Favourable to Tax Payer ?:- yes
Held - Interest is essentially a compensation to a person who has been deprived of use of the amounts due to him. It is relevant to refer to the ob.....
Issue Favourable to Tax Payer ?:- yes
Held - The petitioner again filed Form GST RFD-01 on 19.02.2022, 23.08.2022 and 10.11.2022 for grant of refund along with interest. Notwithstanding.....