WEST INDIA CONTINENTAL OILS FATS PVT. LTD. v. THE UNION OF INDIA & ORS. – BOMBAY HIGH COURT
High Court, Bombay
M.S. Sonak, Justice & Advait M. Sethna, Justice
WEST INDIA CONTINENTAL OILS FATS PVT. LTD.
v.
THE UNION OF INDIA & ORS.
WRIT PETITION No. 3000 of 2023 dated 17.10.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017 & Integrated Goods & Service Tax Act, 2017
Relevant Section : Section 54 & 56 & Section 5
Notification/Circular : notification No. 10 of 2017- Integrated Tax (Rate) dated 20.06.2017
Decision : In favour of assessee
Refund of IGST on ocean freight with interest – Petitioner challenged rejection of interest claim on refund of IGST paid under reverse charge mechanism on ocean freight – Pettioner relied on Union of India Vs. Mohit Minerals Pvt. Ltd.( 2022)where Supreme Court declared notifications imposing IGST on ocean freight unconstitutional – Petitioner entitled to refund of IGST along with interest as amount collected by revenue without authority of law violating Article 265 of Constitution – Respondents contended refund paid within 60 days under Sections 54 & 56 of CGST Act, hence no interest payable – Court held as IGST on ocean freight held unconstitutional and illegally collected, respondents liable to refund with interest from date of payment – Held: Refund claim and interest entitlement sustained to be paid to petitioner within four weeks.
Represented By:
Counsel for the Petitioner: Jas Sanghavi a/w Linzy Sharan, Vikas Poojary i/by PDS Legal
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