9911796707
TMI Blog2023 (12) TMI 233X X X X Extracts X X X X X X X X Extracts X X X X ..... e Mechanism (RCM). Further, he would submit that this Ocean Freight Charges will be normally paid by the exporter and the same will be included in the cost of the goods, which have been exported. In the present case, though the petitioner is paying IGST for the cost of goods that have been imported into India, the respondent had imposed the IGST on the Ocean Freight Charges on the petitioner based on the RCM. 3. Further, he would submit that a stand was taken on behalf of the importers in the case of Union of India vs. Mohit Minerals Pvt Ltd., reported in 2022 (5) TMI 968 by the Hon'ble Apex Court, wherein it was held that since in the cost of the goods, the exporters will normally include the Ocean Freight Charges, the respondent cann ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot only rejected on the aspect of nonacceptance of the contention of the petitioner but also on the aspect of limitation. Therefore, he would request this Court to consider the facts and circumstances of the case and pass any appropriate orders. 8. Heard the learned counsel for the petitioner and the respondent and also perused the materials available on record. 9. In the present case, admittedly, the petitioner is entitled for refund of IGST, which was paid on the Ocean Freight Charges as held by the Hon'ble Apex Court in Mohit Minerals case (referred supra). Further, it is pertinent to note that since the Ocean Freight Charges was paid by the exporter, definitely the same would have been included in the cost of the goods. Thereafter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned order dated 24.09.2023 is liable to be set aside. Accordingly, this Court passes the following order: (i) The impugned order dated 24.09.2023 is set aside; (ii) While setting aside the said impugned order, this Court remits the matter back to the 2nd respondent for reconsideration. (iii) The 2nd respondent is directed to consider the refund application as per the law laid down by the Hon'ble Apex Court and this Court as discussed above and pass appropriate orders after providing an opportunity of personal hearing to the petitioner. (iv) It is left open to the both the parties to raise all the other issues before the Authority concerned and the respondents are directed to consider all the issues on its own merits and in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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