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TMI Blog2022 (6) TMI 1364X X X X Extracts X X X X X X X X Extracts X X X X ..... me to be confirmed by the Supreme Court in UNION OF INDIA ANR. VERSUS M/S MOHIT MINERALS PVT. LTD. THROUGH DIRECTOR [ 2022 (5) TMI 968 - SUPREME COURT ]. 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 respective parties. It may also be mentioned that similar issue came up for consideration before the co-ordinate Bench in ADI ENTERPRISES VERSUS 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er removal of deficiency; (ii) to direct the respondent authorities to refund the IGST paid on Ocean Freight claimed vide refund applications dated 20.12.2020 for the period June, 2018 November, 2018 and December, 2018 July, 2020 for an amount of Rs. 2,57,19,040/- Rs. 7,61,95,008/- alongwith interest @ 18% p.a. respectively. 3. The petitioner is engaged in the activity of trading in major core commodities. It entered into an agreement with exporter for supply of goods on CIF basis and as a consequence, the exporters entered into contract with foreign shipper for the transportation of goods. The petitioner company discharged its Integrated Goods and Services Tax and Customs liability in respect of the imported goods, that is coa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ST wrongly paid on ocean freight for the period June, 2018 to July, 2020 for an amount of Rs. 2,57,19,040/- Rs. 7,61,95,008/- respectively for each of the refund period vide FORM GST RFD-01. Thereafter, on 7.1.2021 the respondent No.2 issued impugned deficiency memos in FORM GST RFD-03. 5. While the various contentions are raised in the petition, it is stated that the aforementioned Notification Nos. 8 of 2017 and 10 of 2017 both dated 28.6.2017 read with corrigendum dated 30.6.2017 came up for consideration for their validity before this court. This court in Mohit Minerals Pvt. Ltd. vs. Union of India being Special Civil Application No. 726 of 2018 decided on 23rd January, 2020 held the said notifications to be unconstitutional an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e applicant by way of captioned writ petition along with other identical writ petitions. The Division Bench of this Court vide judgment and order dated 23.1.2020 passed in the captioned writ petition along with other writ petitions allowed the writ petitions and declared Entry No.10 of Notification No.10/2017- IGST (Rate) dated 28.6.2017 as ultra vires the Act. He would further submit that during the pendency of the present application, Civil Appeal No.1390 of 2022 and allied appeals preferred at the instance of the respondents also came to be dismissed by judgment and order dated 19.5.2022 passed by Hon'ble Apex Court. 5.2.1 The court thereafter directed in para 4 as under - In view of the above, we are of the opinion that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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