As per case facts, the petitioner, a manufacturing company, initially claimed transitional credit due to GST portal glitches. Although they later realized an excess claim and attempted to reverse it, ... the full reversal took a significant time. Subsequently, the tax authorities demanded interest on this wrongly availed input tax credit and adjusted the petitioner's refund towards this liability. The petitioner challenged this, arguing that the credit was never utilized for tax discharge and that a retrospective amendment to the relevant section implied interest is only leviable upon utilization, further contesting the recovery without a show cause notice. The question arose whether interest is payable on wrongly availed input tax credit if it was never utilized but subsequently reversed, especially considering the retrospective amendment to the relevant section, and if such interest can be recovered without a show cause notice. Finally, the court observed that the petitioner admitted to the excess claim and its retention. It affirmed that interest is mandatory when credit is wrongly availed and utilized, which was established by the electronic credit ledger not maintaining an equivalent balance. The court clarified that for self-assessed liabilities, interest becomes a confirmed demand and does not necessitate a separate show cause notice for recovery. Consequently, the petition was dismissed, upholding the interest levy and refund adjustment.