VINEET POLYFAB PVT. LTD. & ANR. v. UNION OF INDIA & ORS. – Gujarat High Court
High Court, Gujarat
Bhargav D. Karia, Justice & Pranav Trivedi, Justice
VINEET POLYFAB PVT. LTD. & ANR.
v.
UNION OF INDIA & ORS.
R/SPECIAL CIVIL APPLICATION No. 17720 of 2024 dated 19.09.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 56
Decision : In favour of assessee
Interest on delayed refund – Technical glitch in system – IGST refund on export shipments withheld due to integration error code “SB000” despite successful filing of shipping bills – Refund sanctioned manually after Court intervention – Department denied interest citing fault of exporter – Affidavit of respondents confirms delay due to technical glitch not petitioner fault – Under Section 56 of GST Act interest mandatory where refund not granted within 60 days of application – Provision compensatory in nature – Held: Petition allowed – Respondents to pay interest on delayed refund within 12 weeks.
Represented By:
Counsel for the Petitioner: Himanshi Patwa for Anandodaya S Mishra
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