Refund — Writ application of the applicant for compensation as well as interest, for delay in the granting of refund under the provisions of section 54 read with Section 56 of the CGST Act, Rule 91, Rule 94 and Rule 96 of the CGST Rules, 2017 allowed to the extent that the writ applicants are entitled to the interest for the delayed payment at the rate of 9% per annum. — Willowood Chemicals Pvt. Ltd. And 1 Other (S) Vs. Union of India And 2 Other (S) [2019] 14 TAXLOK.COM 029 (Gujarat)