2026-VIL-850-TEL
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SGST High Court Cases

GST - Applicability of certification requirement under Rule 89(2)(m) of CGST Rules, 2017 to refund claims for interest on principal amounts already refunded - Claim for interest over amount already refunded in terms of Section 56 of CGST Act - Refund sanctioning authority raised Deficiency Memos insisting upon certification under Rule 89(2)(m) of CGST Rules - Whether certification requirement under Rule 89(2)(m) prescribing that incidence of tax, interest or any other amount claimed as refund has not been passed on to any other person applies to claims for interest component over principal amounts already refunded and sanctioned - HELD - The Rule 89(2)(m) requires certificate by Chartered Accountant or Cost Accountant only in cases where amount of refund claimed exceeds two lakh rupees to establish that incidence of tax, interest or any other amount claimed as refund has not been passed on to any other person. However, when entire refund amount has been disbursed pursuant to order-in-original or order-in-appeal for respective periods, interest claimed thereafter after sanction of refund could not have been passed on to any end consumer as principal refund has already reached refund recipient - Insistence upon certification under Rule 89(2)(m) in respect of interest component over already sanctioned and paid principal refund is unnecessary and unwarranted as interest in such cases cannot be passed on to third party by definition - Interest component should be computed till date of disbursement in terms of Section 56 of CGST Act. Requirement to provide certification as per Rule 89(2)(m) should not apply to interest refund claims relating to already sanctioned principal refunds - Writ petitions are disposed with direction to Proper Officer to scrutinise and sanction interest claim without insisting upon certification under Rule 89(2)(m) on basis of summary sheet containing details of refund claims allowed – The petitions are disposed of
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