Telangana HC says Refund Interest cannot be held up

Can the Department insist on an unjust enrichment certificate before paying interest on a refund that has already been sanctioned and paid? Telangana High Court says no. 

The company had received delayed refunds and separately claimed statutory interest under Section 56. 

The Department kept seeking documents under Rule 89(2)(m), even though the claim related only to interest on the already sanctioned refund. The Court directed the Proper Officer to examine the claims and specifically prohibited insisting on the Rule 89(2)(m) certification.