Yea as per latest Rule 88B inserted by Notification 14/2022 ITC wrongly availed & utilized need to be pay with interest . In my view the interest rate must be 24% As the Finace Act 2022-23 Clause 111 being got effective retrospective from 01/07/22 , by Notification 9/22 CT Clause 111 a new sub section (3) being inserted u/s 50 of CGST act & the rate of interest for ITC availed & uitilised is 24% . As the interest rate in this case amended to 18% by amending notification 13/2017 CT under clause 115, 118, 121 , but these clauses are not being notified till date.