Section 16 of the IGST Act, 2017 —– Refund —- The petitioner prayed to direct the respondents to grant refund of the amount of GST and interest thereon, which was paid by the petitioner in view of Entry No. 10 of the Notification No. 10 of 2017 dated 28.06.2017 and to set aside the order dated 13.10.2021 rejecting the refund claim of the petitioner. The court placed its reliance upon the decision in Mohit Minerals Pvt. Ltd. And observed that since the impugned Notifications have already been declared as ultra vires, present petition deserves to be allowed.

Held that:- The Hon’ble High Court directed the competent authority of the respondents to verify the amount of refund and grant such refund of the amount of IGST paid by the petitioner, within eight weeks along with the statutory rate of interest.