Section 54 of the CGST Act, 2017 – Refund - The Petitioner sought to quash the Refund Rejection Order dated 29th July 2022. The respondent submitted that interest could not be granted to petitioner because the department had not received the interest calculations or claim from petitioner. The court observed that this is a baseless excuse. The respondent further submitted that within one week of receiving the application, the interest amount will be paid. Further the petitioner is entitled to refund together with interest.

Held that:- The Hon’ble Court set aside the impugned order dated 29th July 2022.