Section 16 of the IGST Act, 2017— Refund -– The petitioner sought to declare the levy of IGST on ocean freight paid by the petitioners in view of Sr. No. 9(ii) of Notification No. 8/2017- IT(Rate) dated 28.6.2017 and to direct the respondents to refund the amount of Rs. 6,98,00,420/-. The petitioners paid IGST at 5% on RCM. The court observed that they in the matter of Mohit Minerals Pvt. Ltd. held the notifications to be unconstitutional and ultra vires the statute, which was taken to the Supreme Court and came to be confirmed in Civil Application No. 1390 of 2022 decided on 19.5.2022.

Held that:- The Hon’ble High Court directed the respondents that if such amount of IGST has been collected by the authorities, the same shall be refunded to the petitioner within six weeks alongwith the statutory rate of interest.