Section 16 of the IGST Act, 2017— Refund -– The petitioner sought to quash RFD-03 dated 7.1.2021 dated 7.1.2021, advising the petitioner to file fresh refund application after removal of deficiency; to direct the respondent authorities to refund the IGST paid on Ocean Freight claimed vide refund applications dated 20.12.2020 alongwith interest @ 18% p.a. respectively. The court observed that the Notification Nos. 8 of 2017 and 10 of 2017 both dated 28.6.2017 read with corrigendum dated 30.6.2017 were held as unconstitutional and ultra vires the statute vide this court decision in Mohit Minerals Pvt. Ltd. vs. Union of India and the decision of this Court was confirmed by the Supreme Court. Therefore, the claim for refund of the petitioner towards IGST is liable to be favourably considered.

Held that:- The Hon’ble High Court directed that the respondents shall verify the amount of refund and grant such refund of the amount of IGST paid by the petitioner pursuant to the Entry No.10 of the above notification within eight weeks along with the statutory rate of interest.