Delhi HC grant Refund along with Interest in case of Zero Rated Supply after 15 days

Jian International Vs Commissioner of Delhi GST (Delhi High Court) The issue under consideration is whether the non issuance of refund after 7 days from the date of acknowledgment in case of zero rated supply u/s 90 is justified in law? In the present case, despite the period of fifteen days from the date of filing of the refund application having expired on 19th November, 2019, the respondent has till date neither pointed out any deficiency/discrepancy in FORM GST RFD-03 nor it has issued any acknowledgement in FORM GST RFD-02. High Court states that till date the petitioner‟s refund applic...