https://www.taxtmi.com/highlights?id=58494 Refund of IGST - tax paid on Ocean Freight under the reverse charge mechanism - his Court held that the levy of the IGST under the RCM on the Ocean Freight for the service provided by a person located in a non-taxable territory by way of transportation of goods through vessel from a place outside India to customs frontier of India is unconstitutional. - Refund to be allowed - Period of limitation u//s Section 54 of the CGST Act is not applicable - general provisions provided under the Limitation Act is applicable to claim refund of such duty - HC en-us Thu, 24 Jun 2021 14:20:51 +0530 Thu, 24 Jun 2021 14:20:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=58494 Refund of IGST - tax paid on Ocean Freight under the reverse charge mechanism - his Court held that the levy of the IGST under the RCM on the Ocean Freight for the service provided by a person located in a non-taxable territory by way of transportation of goods through vessel from a place outside India to customs frontier of India is unconstitutional. - Refund to be allowed - Period of limitation u//s Section 54 of the CGST Act is not applicable - general provisions provided under the Limitation Act is applicable to claim refund of such duty - HC Highlights GST Thu, 24 Jun 2021 14:20:51 +0530 https://www.taxtmi.com/highlights?id=58494