Section 16 of the IGST Act — Refund – Ocean Freight- The court in its order on18.08.2021 had granted liberty to the parties to apply for enlistment as and when the appeal from the judgment of the Gujarat High Court in the case of M/s. Mohit Minerals Pvt. Ltd v. Union of India is decided by the Supreme Court. The counsels submit that the Hon'ble Supreme Court has upheld the decision of the Gujarat High Court in M/s. Mohit Minerals Pvt. Ltd. Vs Union of India. 

Held that:- The Hon’ble Court permitted the Petitioner to apply for refund and directed the Respondents to process and dispose of its application in accord with law as expeditiously as possible and not later than eight weeks.