Section 54 of the CGST Act, 2017 – Refund –– The petitioner prayed for direction declaring the the actions of the respondents in not sanctioning the interest amount accrued owing to the delay caused in processing the Refund Applications and consequently direct the respondents to refund an amount of INR 1,30,30,168 towards interest; declaring the action of the respondents in not disbursing the balance SGST portion of the sanctioned refund and consequently direct the respondents to disburse the balance SGST portion of the tax amount of along with applicable interest The court observed that it is not disputed that the petitioner is entitled to refund of tax amount on the ground that it was mistakenly paid in the State of Andhra Pradesh. The respondent counsel submitted that the matter is pending at the CFMS level for actual payment.

Held that:- The Hon’ble High Court directed the respondents to ensure payment of Rs. 1,44,65,283/- as per Form GST RFD-06, to the petitioner within a period of four weeks Further, if such refund is required to be paid along with statutory interest thereon, the same shall also be paid within the same period.