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    <title>Refund of IGST paid under RCM on Ocean Freight</title>
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    <description>IGST charged under the reverse charge mechanism on ocean freight is not payable where the notification entry is inconsistent with the IGST Act and constitutional equality; past IGST paid under RCM on ocean freight is refundable. The applicant must apply to the competent authority, which is directed to process refunds without technical objections and complete the refund within four weeks of receipt of the writ.</description>
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      <description>IGST charged under the reverse charge mechanism on ocean freight is not payable where the notification entry is inconsistent with the IGST Act and constitutional equality; past IGST paid under RCM on ocean freight is refundable. The applicant must apply to the competent authority, which is directed to process refunds without technical objections and complete the refund within four weeks of receipt of the writ.</description>
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