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GST – Section 54(11) of CGST Act, 2017 - Validity of withholding of Refund, Order of Appellate Authority, Review Order - Petitioner was granted refund by the Appellate Authority, however, the refund was not processed on the ground that the Department decided to file a review of the Appellate Authority's order and also gave an opinion under Section 54(11) of the CGST Act, 2017, that processing the refund would be contrary to the interest of the revenue - Whether the Department can withhold the refund based on the opinion under Section 54(11) of the CGST Act, 2017, in the absence of any appeal or other proceeding pending challenging the order of the Appellate Authority – HELD - The Department's opinion under Section 54(11) cannot be relied upon on a standalone basis. In the absence of an appeal or any other proceeding pending, challenging the order of the Appellate Authority, the opinion under Section 54(11) cannot result in holding back the refund - The refund having been permitted by the Appellate Authority and no order in review having been passed, the Department cannot hold back the refund - The benefit of the Appellate Authority's order cannot be denied and the refund amount be withheld solely on the ground that the Department has decided to file an appeal against the said order - the Department is directed to process the refund in favor of the petitioner along with interest in terms of Section 56 of the CGST Act, 2017 – Further, considering the fact that refund amounts are payable with interest for the delayed period for paying the refund, it would in fact be contrary to the interest of the Department itself to hold back the refund inasmuch as if any appeal is filed and the order of the Appellate Authority is reversed, then the same would also bind the Petitioner – The writ petition is disposed of
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