https://www.taxtmi.com/caselaws?id=397625 Refund of IGST paid under the ocean freight levy followed from the prior declaration that the relevant IGST notifications were ultra vires and unconstitutional for want of legislative competence. The Court treated the issue as no longer res integra, held that the impugned levy had already been invalidated, and consequently accepted that tax collected under that notification could not be retained. The respondents were therefore required to sanction and pay the refund within the stipulated time. en-us Tue, 18 Aug 2020 00:00:00 +0530 Wed, 19 Mar 2025 14:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397625 Refund of IGST paid under the ocean freight levy followed from the prior declaration that the relevant IGST notifications were ultra vires and unconstitutional for want of legislative competence. The Court treated the issue as no longer res integra, held that the impugned levy had already been invalidated, and consequently accepted that tax collected under that notification could not be retained. The respondents were therefore required to sanction and pay the refund within the stipulated time. Case-Laws GST Tue, 18 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397625