Refund — As per r. 94 of CGST Rules, 2017, proper officer is mandated to order sanctioning of interest on delayed refunds suo motu, where any interest is due and payable to the applicant under sec. 56 of the Act, without any application to be made by the registered person for delay in the refund. On the aggregate amount of refund, the respondents are liable to pay interest @9% P.A. from the date of filing of the GSTR03. Saraf Natural Stone Vs. Union of India [2019] 14 TAXLOK.COM 026 (Gujarat)