Gulabdas International Trading LLP Vs Union of India (Bombay High Court)
The writ petition before the Bombay High Court concerned a dispute relating to interest on delayed payment of IGST refund in the context of export benefits. The petitioner had initially filed two separate applications in September 2020—one seeking interest on delayed IGST refund under the IGST Act and another seeking interest on delayed drawback under the Customs Act. Both applications were rejected by the original adjudicating authority through a common order dated 1 December 2020.
Subsequently, the petitioner’s appeal against this order was rejected by the first appellate authority by a common order dated 31 March 2022. Thereafter, a further appeal was filed before the revisional authority, which was partly allowed by an order dated 13 September 2023. While interest on delayed drawback under the Customs Act was granted, the claim for interest on delayed IGST refund was rejected on the ground that the customs appellate authorities were not competent to adjudicate issues arising under the GST Acts. The revisional authority held that revision proceedings under Section 35EE of the Central Excise Act, 1944 could not extend to matters governed by the CGST Act, 2017, rendering that part of the revision application not maintainable.
