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2021 (6) TMI 827 - HC - GSTRefund of IGST - tax paid on Ocean Freight under the reverse charge mechanism - Period of limitation - Constitutional Validity of N/N. 8/2017 – Integrated Tax (Rate) dated 28.06.2017 and the Entry No.10 of the N/N. 10/2017 – Integrated Tax (Rate) dated 28.06.2017 - lack of legislative competency - HELD THAT:- This Court in the writ-applicant’s own case for earlier period declared the Notification No.8/2017 – Integrated Tax (Rate) dated 28.06.2017 and the Entry No.10 of the Notification No.10/2017 – Integrated Tax (Rate) dated 28.06.2017 ultra vires as they lacked the legislative competency. This Court held that the levy of the IGST under the RCM on the Ocean Freight for the service provided by a person located in a non-taxable territory by way of transportation of goods through vessel from a place outside India to customs frontier of India is unconstitutional. In the case of 3E Infotech Ltd. vs. CESTAT, [2018 (7) TMI 276 - MADRAS HIGH COURT], the Madras High Court held that the service tax paid under mistake of law is to be returned to the assessee irrespective of the period covered under the refund application. It was held that refusing to return the amount would go against the mandate of Article 265 of the Constitution of India. Period of limitation u//s Section 54 of the CGST Act is not applicable - general provisions provided under the Limitation Act is applicable to claim refund of such duty This writ-application succeeds and is hereby allowed.
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