Failure to discharge statutory duty/obligation by refund sanctioning authority would be entitled to interest

Al Tisource Business Solutions Pvt. Ltd Vs Deputy Commissioner of Central Tax (Karnataka High Court) The Hon’ble Karnataka High Court in M/s. Al Tisource Business Solutions Pvt. Ltd. v. Deputy Commissioner of Central Tax, GST Commissionerate, Bengaluru [Writ Petition No.459 of 2022 (T-RES), dated November 10, 2022] set aside the order passed by the Deputy Commissioner denying the interest to the assessee for delayed refund and granted relief under Section 11BB of the Central Excise Act, 1944 (CE Act) to pay the interest at the rate of 6% per annum for committing delay in issuing service tax ...