Bombay HC Orders Interest on Refunded Unconstitutional IGST on Ocean Freight

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 constituti

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