{"id":74884,"date":"2026-01-28T07:26:20","date_gmt":"2026-01-28T01:56:20","guid":{"rendered":""},"modified":"2026-01-28T07:26:20","modified_gmt":"2026-01-28T01:56:20","slug":"igst-on-ocean-freight-entitlement-to-refund-interest-from-date-of-payment-6-then-9-for-delayed-payment","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74884","title":{"rendered":"IGST on ocean freight: entitlement to refund interest from date of payment; 6% then 9% for delayed payment."},"content":{"rendered":"<p>IGST on ocean freight: entitlement to refund interest from date of payment; 6% then 9% for delayed payment.<br \/>Case-Laws<br \/>GST<br \/>IGST charged on the ocean freight component pursuant to notifications was held not exigible and refunded; the Court treats retention of such tax as contrary to constitutional provisions and rejects reliance on Section 54\/56 procedural provisions for denial of interest. The petitioner is awarded restitutionary relief in the form of simple interest running from the dat<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=96399\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>IGST on ocean freight: entitlement to refund interest from date of payment; 6% then 9% for delayed payment.Case-LawsGSTIGST charged on the ocean freight component pursuant to notifications was held not exigible and refunded; the Court treats retention of <\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-74884","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74884","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=74884"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74884\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74884"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74884"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74884"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}