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TMI Blog2024 (1) TMI 1204X X X X Extracts X X X X X X X X Extracts X X X X ..... f 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. - HONOURABLE MR. JUSTICE BHARGAV D. KARIA AND HONOURABLE MR. JUSTICE NIRAL R. MEHTA Appearance: For the Petitioner(s) No. 1 : Mr. Hardik V Vora(7123) For the Respondent(s) No. 1 : Notice Served By DS ORAL ORDER (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. Heard learned Senior Advocate Mr. Hardik Vora petitioner for the petitioner and learned Assistant Government Pleader Ms. Shrunjal Shah for the respondent. 2. Rule returnable forthwith. Learned AGP waives service of notice of rule on b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase of the petitioner imported pharmaceuticals products on CIF basis from outside India. As per Entry No. 9 of Notification No. 8/2017 dated 28.06.2017 read with corrigendum dated 30.06.2017 and Entry No. 10 of Notification No. 10/2017 dated 28.06.2017, the petitioner paid Ocean Freight on the CIF value of the imported goods. 7. It is the case of the petitioner that the Hon ble Supreme Court in case of Union of India vs. Mohit Minerals Private Limited reported in [2022] 138 taxmann.com 331(SC) held that no IGST is payable on Ocean Freight under Reverse Charge Mechanism on contracts of Cost, Insurance and Freight [CIF] imports of goods by the Indian importers since it is composite supply of goods on which IGST is liable to be paid und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the respondent-authority ought to have granted the application for refund as prayed for by the petitioners. 11. On the other hand, learned AGP Ms. Shah for the respondent submitted that the decision of the Supreme Court shall be implemented by the respondent-authorities. 12. Considering the above submissions, 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 Mohit Minerals Private Ltd. (supra). 13. The petition is accordingly allowed. 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 s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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