Section 16 of the IGST Act, 2017 — Refund --The petitioner sought for directions to the Respondents by declaring that no tax is leviable under the IGST on services supplied by a person located in non-taxable territory to a person located in nontaxable territory by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India and to allow the ITC of IGST paid by the Petitioner in terms of entry 10 of the Notification No.10/2017-Integrated Tax (Rate), dated 28-6-2017. The counsel for the petitioner stated that the issue in question is no longer res integra in view of the judgment rendered by three Judges Bench of the Hon’ble Supreme Court in Union of India vs. M/s Mohit Minerals Pvt. Ltd., decided on 19.05.2022. The court observed that the instant petition is squarely covered by the judgment rendered by the Hon’ble Supreme Court.

Held that:- The Hon’ble High Court allowed the petition and directed the respondent to refund the amount along with interest strictly in accordance with the judgment in M/s Mohit Minerals Pvt. Ltd.’s case by 30.11.2022.