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2019 (7) TMI 1328 - GUJARAT HIGH COURTDelay in grant of refund - compensation and interest for delay in grant of refund - HELD THAT:- The issue is identical as decided in the case of M/S SARAF NATURAL STONE VERSUS UNION OF INDIA [2019 (7) TMI 1282 - GUJARAT HIGH COURT] where it was held that the provisions relating to an interest of delayed payment of refund have been consistently held as beneficial and non-discriminatory and it was held that respondents are liable to pay simple interest on the delayed payment at the rate of 9% per annum. This writ application is allowed to the extent that the writ applicants are entitled to the interest for the delayed payment at the rate of 9% per annum - On the aggregate amount of refund, the writ applicants are entitled to 9% per annum interest from the date of filing of the GSTR38 - application disposed off.
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