{"id":71690,"date":"2025-05-30T08:55:37","date_gmt":"2025-05-30T03:25:37","guid":{"rendered":""},"modified":"2025-05-30T08:55:37","modified_gmt":"2025-05-30T03:25:37","slug":"tax-refund-claim-wins-interest-awarded-with-precision-accounting-for-procedural-timelines-and-partial-relief-calculation","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71690","title":{"rendered":"Tax Refund Claim Wins: Interest Awarded with Precision, Accounting for Procedural Timelines and Partial Relief Calculation"},"content":{"rendered":"<p>Tax Refund Claim Wins: Interest Awarded with Precision, Accounting for Procedural Timelines and Partial Relief Calculation<br \/>Case-Laws<br \/>GST<br \/>HC ruled that the Petitioner is entitled to interest on refund claim, with nuanced calculations. Interest shall be payable from 7th\/9th September, 2019 till 9th June, 2023 at varying rates (6% initially, then 9%), with a deduction of 74 days corresponding to Petitioner&#39;s response time to deficiency memo. The court balanced the procedural delays by both<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=88918\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tax Refund Claim Wins: Interest Awarded with Precision, Accounting for Procedural Timelines and Partial Relief CalculationCase-LawsGSTHC ruled that the Petitioner is entitled to interest on refund claim, with nuanced calculations. Interest shall be payabl<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-71690","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71690","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=71690"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71690\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71690"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71690"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71690"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}