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2024 (1) TMI 1204 - HC - GSTRefund of IGST on Ocean Freight - reverse charge mechanism - HELD THAT:- The petition is disposed of with a direction to the respondent-authority to consider the refund application of the petitioner as per the decision of the Hon’ble Supreme Court in case of UNION OF INDIA & ANR. VERSUS M/S MOHIT MINERALS PVT. LTD. THROUGH DIRECTOR [2022 (5) TMI 968 - SUPREME COURT]. The impugned Deficiency Memo Form-RFD-03, so far as it relates to the aspect of the applicability of the decision of the Apex Court is concerned, is quashed and set aside. The respondent-authorities are directed to process the refund application in accordance with law - Petition allowed.
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