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TEJINDER SINGH DHINDSA, DEEPAK MANCHANDA
SBI Cards & Payment Services Limited – Appellant
Versus
Union of India – Respondent
JUDGMENT
Deepak Manchanda, J.
The instant writ petition has been filed under Article 226 of the Constitution of India for issuance of a writ in the nature of Certiorari for quashing of the impugned order dated 22.12.2021 (Annexure P-1) passed by respondent No.2 vide which the claim of interest of Rs.15,68,26,554/- till 31.10.2021 has been rejected. Also, a writ of mandamus has been sought for issuance of directions to the respondents to sanction the claim of interest of Rs.16,91,23,181/- (as per Annexure P-3) on Rs.108.41 crores calculated as per the applicable rates notified by Section 56 of the Central Goods and Service Tax Act, 2017 (for short 'the Act').
2. The brief matrix of the present case is that the petitioner filed CWP No.8108 of 2021 challenging the order dated 19.2.2021, issued by the Additional Commissioner(Appeals), GST, praying for a refund of Central Goods and Services Tax (for short 'CGST') and State Goods and Services Tax (for short 'SGST') amounting to Rs.108.41 crores approximately wrongly paid on 5.4.2019 (for the disputed period, i.e. April 2018 to December 2018) more than the tax due under Section 77 of the Act. At that time, the GST regime had kicked in an
Section 11BB does not speak about or exempts any delay which is not intentional. The section does not distinguish delay which is intentional and delay which is unintentional. Once there is delay in p....
The main legal point established in the judgment is that interest on delayed refunds is a statutory liability under Section 11BB of the Central Excise Act, 1944, and becomes payable if the duty order....
The main legal point established in the judgment is that the applicant is entitled to interest from the date immediately after the expiry of sixty days from the date of the first application for refu....
Appellant entitled to interest on delayed refund as per Sections 11B and 11BB of the Central Excise Act, which specifically governs the timing and rate of interest applicable.
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....
In tax matters, entitlement to interest on delayed refunds, including on interest accrued, is affirmed, highlighting the principle that overdue amounts accrue additional interest.
Interest on delayed refunds under Section 11BB of the Central Excise Act is payable only after three months from the date of receipt of the refund application, not from the date of deposit.
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....
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