Rule
94. Order sanctioning interest on delayed refunds.-
Where
any interest is due and payable to the applicant under section 56, the proper
officer shall make an order along with a 1[payment order] in FORM GST RFD-05 ,
specifying therein the amount of refund which is delayed, the period of delay
for which interest is payable and the amount of interest payable, and such
amount of interest shall be electronically credited to any of the bank accounts
of the applicant mentioned in his registration particulars and as specified in
the application for refund.
