High Court of Gujarat

Kuehne Nagel (P.) Ltd. v. Union of India

Where petitioner’s original refund application filed on an earlier date was wrongly refused leading to court-directed re-filing, interest under Section 56 must be calculated from original filing date, as initial refusal cannot defer statutory interest; thus, officer’s adoption of later date for interest denial was unsustainable and interest was to be granted from date of first filing