Section 16 of the IGST Act, 2017 —– Refund —- The petitioner prayed to direct the respondents to grant refund of the amount of GST calculated on the amount of ocean freight charges with interest. The court placed its reliance upon the decision in Mohit Minerals Pvt. Ltd. And observed that since the impugned Notifications have already been declared as ultra vires, present petition deserves to be allowed.

Held that:- The Hon’ble High Court directed the respondents, if any IGST amount is collected, the same shall be refunded within six weeks alongwith statutory rate of interest.