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Bombay HC Orders Interest on Refunded Unconstitutional IGST on Ocean Freight
Case Law Details
- Case Name
- West India Continental Oils Fats Pvt. Ltd. Vs Union of India (Bombay High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Bombay High Court
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West India Continental Oils Fats Pvt. Ltd. Vs Union of India (Bombay High Court)
Interest on the refunded amount, as retaining the IGST (RCM paid on Ocean Freight) without legal authority constitutes unjust enrichment
The court ruled in favor of West India Continental Oils Fats Pvt. Ltd., ordering the government to pay interest of ₹71,31,225 on the refunded IGST of ₹2,62,37,558, which was collected unlawfully under unconstitutional notifications, emphasizing that denying interest would violate the principle of unjust enrichment and the constitutional mandate under Article 265.
The case of ...
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