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📢 Exporters ખાસ ધ્યાન આપો! 👉 તમારું GST refund appeal મા મંજૂર થયું હોય અને એ પણ 3–4 વર્ષ પછીછે? તો કદાચ તમે મોટા પૈસા ગુમાવી રહ્યા છો! 💸 📝 Case Example – Lupin Limited – February અને May 2022 માં refund claim કર્યું હતું – Department એ refund delay કર્યો 🚫 – Bombay High Court એ સ્પષ્ટ કર્યું કે: 🔹 Section 54(1), CGST Act મુજબ refund apply કર્યા પછી 60 દિવસમાં ચુકવણી થવી જ જોઈએ. 🔹 જો સમયસર ન મળે તો Section 56 મુજબ 6% interest મળે છે. 🔹 અને જો refund appeal પછી મળે તો Proviso to Section 5
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