Payment of Interest on delayed GST Refunds; HC directs to file representation to Adjudicating Authority

Apar Industries Limited Vs. UOI (Bombay High Court) Writ Petition was filed by the Petitioner being aggrieved by the non-payment of interest on the amount of Rs.5.52 crores of refund already granted as well as refund of balance amount along with interest. Petitioner had filed a refund of Rs.52.97 crores along with interest thereon in respect of tax paid on exported goods under section 16 of the IGST Act Contention of the Revenue that there is a invoice mismatch/error which resulted in delay in refunding amount of Rs.52.52 crores and hence no interest is payable. The High Court held as under Ci...