Interest on IGST Refund Can’t Be Rejected on Jurisdiction Ground: Bombay HC

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 app...