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The respondents are directed to sanction the refund and pay the requisite amount of IGST already paid by the writ applicant pursuant to the Entry No.10 of Notification No.10/2017-IGST declared to be ultra vires by this Court in Mohit Minerals

Refund of IGST paid on Ocean Freight — The petitioner prayed for directing the respondents to grant refund of the amount of IGST already paid pursuant to entry No.10 of Notification No.10/2017-IGST (Rate) dated 28.6.2017 along with appropriate interest on such refund. The subject matter of this writ application is the levy of tax under the IGST Act, 2017 on the Ocean freight for the services provided by a person located in a non-taxable territory by way of transportation of goods by a vessel from a place outside India upto the customs stations of clearance in India and the levy of collection of tax of such Ocean freight under the Notification No.10/2017-IGST dated 28th June 2017. The court has decided the similar matter in the Mohit Minierals Pvt. Ltd. vs. Union of India and others [Special Civil Application No.726 of 2018 decided on 23rd January 2020], wherein this Court declared the Notification No.08/2017-Integrated Tax (Rate) dated 28th June 2017 and the Entry No.10 of the Notification No.10/2017-Integrated Tax dated 28th June 2017 as ultra vires the IGST Act, 2017 on the ground that the same lacked legislative competency. Both the Notifications referred to above were declared to be unconstitutional.
Held that:-The Hon’ble High Court allowed the petition and directed the respondents to sanction the refund and pay the requisite amount of IGST already paid, within a period of six weeks.—Bharat Oman Refineries Ltd. Vs. Union of India & 1 Other (S) [2020] 27 TAXLOK.COM 051 (Gujarat)