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    <title>2026 (8) TMI 1289 - ORISSA HIGH COURT</title>
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    <description>Interest is payable on refunds of IGST collected on ocean freight from the date of original payment where the levy was invalidated without an express prospective limitation. The invalidation operates from inception, entitling the taxpayer to compensation for the period during which the authorities retained the amount. Refund interest must therefore be granted in the manner prescribed by the governing precedent.</description>
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      <description>Interest is payable on refunds of IGST collected on ocean freight from the date of original payment where the levy was invalidated without an express prospective limitation. The invalidation operates from inception, entitling the taxpayer to compensation for the period during which the authorities retained the amount. Refund interest must therefore be granted in the manner prescribed by the governing precedent.</description>
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