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IN THE HIGH COURT OF JUDICATURE AT BOMBAY
M.S.SONAK, ADVAIT M.SETHNA
West India Continental Oils Fats Pvt. Ltd. – Appellant
Versus
Union of India – Respondent
| Table of Content |
|---|
| 1. petitioner claims refund of igst paid. (Para 1 , 4 , 5 , 6 , 8 , 9 , 10 , 11 , 12 , 14 , 15) |
| 2. petitioner argues entitlement to interest on refund. (Para 17 , 18 , 19 , 20 , 21 , 22 , 24 , 26 , 28 , 41) |
| 3. court reviews legality of igst collection and interest entitlement. (Para 29 , 30 , 31 , 32 , 36 , 38 , 40) |
| 4. legal obligation established for interest payment. (Para 33 , 37 , 39 , 42) |
| 5. court orders payment of interest and finalizes decision. (Para 43 , 44) |
JUDGMENT :
(Per Advait M. Sethna, J.)
1. The Petitioner has approached this Court by filing the present Petition under Article 226 of the Constitution of India praying for the following substantive reliefs which read thus: -
“a) that this Hon'ble Court be pleased to issue a Writ of Certiorari or a writ in the nature of Certiorari or any other writ, order or direction under Article 226 of the Constitution of India calling for the records pertaining to the Petitioner's case and after going into the validity and legality thereof to quash and set aside impugned order dated 31.01.2023 issued in FORM GST RFD-06 by Respondent No. 2 to the extent it rejects the claim of interest of Rs. 71,31,225/-.
(b) that this Hon'ble
The court affirmed that an unlawful tax collection obligates the government to refund with interest, reinforcing the principle of unjust enrichment and constitutional mandates under Article 265.
Interest is payable on a tax refund when the tax was collected unlawfully, dating from payment until refund, emphasizing equity and restitution principles.
The court ruled that the denial of a tax refund on grounds of limitation was wrong, emphasizing the principle of unjust enrichment, and clarified that the time limit of two years for refund applicati....
Refund of IGST is mandated when earlier notifications were found unconstitutional, confirming unavailability of time-bar arguments.
The interest would be payable in terms of the provisions of the statute and any delay in paying the compensation or the amounts due would attract award of interest at a reasonable rate on equitable g....
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