Paradeep Phosphates Limited Vs Additional Commissioner (Appeals)
Date: January 21, 2026
Subject Matter
Interest Payable on Refund of IGST Collected Illegally on Ocean Freight from Date of Deposit
Summary
The High Court allowed the writ petition, holding that interest is payable on the refund of Integrated Goods and Services Tax (IGST) collected on "ocean freight" from the date of its deposit. The Court emphasized that Section 56 of the CGST Act, deal…
FULL TEXT OF THE JUDGMENT/ORDER OF ORISSA HIGH COURT 1. Non-consideration of claim for interest on the amount refunded to the petitioner from the date of deposit till date of payment is the subject matter in the present writ petition. 1.1. The petitioner by filing this writ petition craves to invoke extraordinary jurisdiction under Articles 226 and 227 of the Constitution of India for grant of fol…