Refund — By writ application the applicant sought striking down and declaring Entry No.10 of Notification No.10/2017-IGST(Rate) dated 28.6.2017 as being ultravires Section 5(3) of the IGST Act as well as Article 14 of the Constitution of India, and also grant refund of the amount of IGST already paid pursuant to the impugned Entry No.10 of Notification No.10/2017-IGST (Rate) dated 28.6.2017 along with appropriate interest on such refund. The Court vide judgment and order passed in the case of Mohit Minerals Pvt Ltd vs. Union of India had already declared the same as ultra vires . Since the Notification has been struck down as ultra vires, as a consequence of the same, the writ applicant seeks refund of the amount paid towards the IGST. However, for this purpose, the writ applicant will have to prefer an appropriate application addressed to the competent authority.  — Gokul Agro Resources Ltd. Vs. Union of India [2020] 21 TAXLOK.COM 052 (Gujarat)