The High Court of Delhi, bench of Justices Rajiv Shakdher and Tara Vitasta Ganju, held that The respondents/revenue are directed to refund the IGST amounting to Rs.7,12,996/- along with interest at the rate of 6% (simple) commencing from 01.10.2021. The interest will run till the time payment is made to the petitioner.
Source GST Panacea
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