https://www.taxtmi.com/caselaws?id=785637 IGST charged on the ocean freight component pursuant to contested notifications was held to be an unlawful levy, constituting retention contrary to the constitutional prohibition on taxation without authority, and therefore refundable. The Court ruled that where tax collected is held illegal, interest accrues from the date the taxpayer parted with the money because retention unfairly restrains its use; accordingly the competent authority must pay simple interest at 6% per annum on the refunded IGST from payment date until actual refund, payable within eight weeks, and 9% per annum for any further delay. The decision treats unjust enrichment and composite supply arguments as operative to restitution. en-us Thu, 22 Jan 2026 00:00:00 +0530 Fri, 23 Jan 2026 15:57:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785637 IGST charged on the ocean freight component pursuant to contested notifications was held to be an unlawful levy, constituting retention contrary to the constitutional prohibition on taxation without authority, and therefore refundable. The Court ruled that where tax collected is held illegal, interest accrues from the date the taxpayer parted with the money because retention unfairly restrains its use; accordingly the competent authority must pay simple interest at 6% per annum on the refunded IGST from payment date until actual refund, payable within eight weeks, and 9% per annum for any further delay. The decision treats unjust enrichment and composite supply arguments as operative to restitution. Case-Laws GST Thu, 22 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785637