Interest on IGST on imported goods is unsustainable without a statutory charging provision for interest recovery.

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....Interest on IGST levied on imported goods cannot be recovered where neither the Customs Tariff Act, 1975 nor the Customs Act, 1962 contains a charging provision authorising such interest. The issue was treated as settled by earlier precedent, rendering the interest collection unsustainable. Refund claims for interest paid must be considered expeditiously and within 16 weeks of receipt, provided the claimant establishes that the interest burden was not passed on to buyers or customers.....