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2022 (6) TMI 1364 - HC - GSTSeeking refund of IGST wrongly paid on ocean freight - N/N. 8 of 2017 and 10 of 2017 both dated 28.6.2017 read with corrigendum dated 30.6.2017 - HELD THAT:- This court in MOHIT MINERALS PVT LTD VERSUS UNION OF INDIA & 1 OTHER [2020 (1) TMI 974 - GUJARAT HIGH COURT] held the said notifications to be unconstitutional and ultra vires the statute. The decision has been followed in GOKUL AGRO RESOURCES LTD. VERSUS UNION OF INDIA [2020 (2) TMI 1242 - GUJARAT HIGH COURT], BHARAT OMAN REFINERIES LTD. VERSUS UNION OF INDIA & 1 OTHER (S) [2020 (8) TMI 568 - GUJARAT HIGH COURT]. The decision of this Court in Mohit Minerals Pvt. Ltd., came to be confirmed by the Supreme Court in UNION OF INDIA & ANR. VERSUS M/S MOHIT MINERALS PVT. LTD. THROUGH DIRECTOR [2022 (5) TMI 968 - SUPREME COURT]. The above position and law emanating from the decision of this court in Mohit Minerals Pvt. Ltd. could not be disputed by learned advocates for the respective parties. It may also be mentioned that similar issue came up for consideration before the co-ordinate Bench in ADI ENTERPRISES VERSUS UNION OF INDIA [2022 (6) TMI 849 - GUJARAT HIGH COURT], wherein the question was about refund of the IGST paid pursuant to the aforementioned Notifications. The court directed respondents to refund the amount of IGST already paid by the applicants pursuant to Entry No.10 of Notification No. 10 of 2017. The claim for refund of the petitioner towards IGST is liable to be favourably considered. The competent authority of the respondents shall verify the amount of refund and grant such refund of the amount of IGST paid by the petitioner pursuant to the Entry No.10 of the above notification within eight weeks from the date of receipt of this order along with the statutory rate of interest - the respondent authorities are directed to accept the physical copy of the fresh application from the petitioner and grant refund with interest. Petition allowed.
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