<p style="text-align:justify"><span style="font-size:14px"><span style="color:#34495e">Banks may claim refund in accordance with the provisions of section 54 of the CGST Act, 2017. Interest is payable in such cases as provided in section 56 of the CGST Act, 2017. In this connection, section 60(5) of the CGST Act, 2017 may be referred to.</span></span></p>