Interest payable on delayed remittance of refund on account of IGST

TMA International Pvt. Ltd. & Ors. Vs Union of India & Anr. (Delhi High Court) Thus, the only other question left for consideration is: as to whether the petitioners should be paid any interest for delayed remittance of refund on account of IGST? Mr. Samar Bansal, who appears on behalf of the petitioners, in support of his plea that the interest should be paid, has cited the judgement dated 27.06.2019, passed by a Division Bench of the Gujarat High Court, in M/s Amit Cotton Industries vs. Principal Commissioner of Customs, (2019) 75 GST 33 (Guj). In particular, reliance has been placed...