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2023 (5) TMI 711 - HC - GSTRefund of the amount of IGST on the ocean freight charged, already paid by the petitioner - Constitutional validity of N/N. 8 of 2017 and 10 of 2017 both dated 28.6.2017 read with corrigendum dated 30.6.2017 as held to be ultra vires in the case of Mohit Minerals Pvt. Ltd. vs. Union of India [2020 (1) TMI 974 - GUJARAT HIGH COURT]. HELD THAT:- 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 parties - It may also be mentioned that similar issue came up for consideration before the co-ordinate Bench in ADI Enterprises vs. 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. Thus, the notifications impugned in this petition have already been declared ultra vires. Therefore, the said prayer in this petition did not require any further consideration. Refund of the amount of Rs.1,69,03,829/- paid by the petitioner as IGST on ocean freight of goods imported during January, 2018 till June, 2020 - HELD THAT:- The competent authority of the respondents is directed that if such amount of IGST has been collected by the authorities, the same shall be refunded to the petitioner within six weeks from the date of receipt of this order alongwith the statutory rate of interest. Petition allowed.
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