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2020 (4) TMI 62 - GUJARAT HIGH COURTInterest on delayed refunds - section 56 of CGST Act - this Court directed the applicants herein to pay simple interest on the delayed payment @ 9% per annum - case of applicant is that the directions could not have been for making payment @ 9% per annum but, in fact, it should have been @ 6% per annum as provided under Section 56 of the CGST Act. HELD THAT:- No case is made out for review of the order passed by this Court dated 10.07.2019. Having regard to the peculiar facts and circumstances of the case, this Court thought fit to award interest @ 9% per annum. Application dismissed.
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