TMI Blog2023 (10) TMI 634X X X X Extracts X X X X X X X X Extracts X X X X ..... 023 - - - GST - Constitutional Validity of N/N. 8/2017-IT(Rate) dated, 28.07.2017 and the Entry of the N/N. 10 of 2017-IT(Rate), dated 28.06.2017 - levy of GST on Ocean Freight Services - HELD THAT:- It is an admitted fact that the issue of levy of GST on Ocean Freight Services is settled by the Hon ble Supreme Court and the Notification 8/2017-IT(Rate) dated, 28.07.2017 and the Entry of the No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned order, dated 03.12.2021 and Rectification Order, dated 28.06.2022 and direct the Respondents to forthwith sanction and grant the refund of Rs. 45,93,793/- along with appropriate interest for the month of February 2018. 2. Heard Mr.T.S.Ramakrishnan, the Learned counsel appearing for the Petitioner and Mr.R.Nanda Kumar, the Learned Senior Standing Counsel, appearing for R-2 to R-5 an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l as section 5(3) of the IGST Act and accordingly no GST is leviable on such service. 4. Based on the aforesaid judgment, the petitioner had filed rectification application dated 30.05.2022 under section 161 of CGST to rectify the Order-in-Original dated 03.12.2012, but the respondents rejected the application vide order dated 28.06.2022, stating that the petitioner is having remedy before ..... X X X X Extracts X X X X X X X X Extracts X X X X
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