https://www.taxtmi.com/caselaws?id=780231 IGST collected on ocean freight under reverse charge was treated as an illegal levy because the notification-based levy had already been held unconstitutional and was inconsistent with the GST scheme for composite supply; the refunded tax was therefore payable back to the taxpayer. Interest on the refunded amount was also held payable, as refund provisions could not be used to defeat restitution for money retained without authority of law. The ruling applied Article 265, unjust enrichment, and the principle that statutory interest follows wrongful retention of money, and rejected reliance on Sections 54 and 56 to deny interest on the refund. en-us Fri, 17 Oct 2025 00:00:00 +0530 Sat, 25 Oct 2025 09:00:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780231 IGST collected on ocean freight under reverse charge was treated as an illegal levy because the notification-based levy had already been held unconstitutional and was inconsistent with the GST scheme for composite supply; the refunded tax was therefore payable back to the taxpayer. Interest on the refunded amount was also held payable, as refund provisions could not be used to defeat restitution for money retained without authority of law. The ruling applied Article 265, unjust enrichment, and the principle that statutory interest follows wrongful retention of money, and rejected reliance on Sections 54 and 56 to deny interest on the refund. Case-Laws GST Fri, 17 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780231