https://www.taxtmi.com/caselaws?id=420420 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. en-us Wed, 30 Mar 2022 00:00:00 +0530 Wed, 29 Mar 2023 16:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420420 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. Case-Laws Customs Wed, 30 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420420