https://www.taxtmi.com/caselaws?id=757356 CESTAT New Delhi dismissed the appeal challenging refund of interest on delayed IGST payment for imported goods. The tribunal held that IGST on imports constitutes a taxable event under inter-state supply provisions, not customs duty. Interest provisions applicable to delayed IGST payments on domestic inter-state supplies equally apply to imports, as Section 3 of Customs Tariff Act makes IGST payable under IGST Act. No legal basis exists to exempt import-related delayed IGST payments from interest liability. The original order was upheld. en-us Mon, 12 Aug 2024 00:00:00 +0530 Fri, 11 Apr 2025 14:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757356 CESTAT New Delhi dismissed the appeal challenging refund of interest on delayed IGST payment for imported goods. The tribunal held that IGST on imports constitutes a taxable event under inter-state supply provisions, not customs duty. Interest provisions applicable to delayed IGST payments on domestic inter-state supplies equally apply to imports, as Section 3 of Customs Tariff Act makes IGST payable under IGST Act. No legal basis exists to exempt import-related delayed IGST payments from interest liability. The original order was upheld. Case-Laws Customs Mon, 12 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757356