As per the case facts, the appeals involved claims for refund of tax, where the High Court had awarded interest at a rate higher than the statutory provision. The appeals ... were filed to determine the correct interest rate applicable to such refunds, considering the delay in processing them. The question arose regarding the appropriate rate of interest to be awarded on the refund of tax amounts, specifically whether the proviso to Section 56 of the CGST Act allowing a higher interest rate applied to delays of certain durations. Finally, the Supreme Court allowed the appeals, directing that the original writ petitioners would be entitled to interest at the rate of six percent per annum on the amounts due by way of refund of tax, indicating that the High Court was in error in awarding interest at a rate exceeding six percent.