Bill of entry filing date governs advance authorisation exemption, with refund of interest on unauthorised IGST levy.

Exemption from IGST and cess under the advance authorisation notification was to be determined with reference to the date of filing the bill of entry. Where the bills of entry were filed in March 2018, entitlement had already crystallised and could not be defeated by later finalisation of reassessment in September 2018. The later withdrawal of the pre-import condition supported this position. Because the IGST collection was without authority on the facts noted, no interest was payable on that levy and the interest amount was refundable.

---

---

Issues: Whether exemption from IGST and cess under the advance authorisation notification was to be determined with reference to the date of filing of the bill of entry, and whether interest paid on the IGST amount was refundable.

Analysis: The exemption under the amended notification was available when the bills of entry were filed in March 2018. The subsequent finalisation of reassessment in September 2018 could not defeat entitlement already crystallised on the date of filing. Since the IGST collection itself was without authority in the circumstances found by the Court, no interest was payable on such levy. The later withdrawal of the pre-import condition also supported the assessee's claim.

Conclusion: The exemption had to be judged as on the date of filing of the bill of entry, and the assessee was entitled to refund of the interest amount of Rs. 97,032/-.

---