https://www.taxtmi.com/caselaws?id=424008 Refund of IGST paid under Entry No. 10 of Notification No. 10/2017-IGST (Rate) was held maintainable after that entry had been declared ultra vires the Integrated Goods and Services Tax Act, 2017 and the declaration had been affirmed in appeal. On that basis, the Revenue could not retain tax collected under the invalid entry, and the applicants were held entitled to refund of the amount paid, together with statutory interest. en-us Wed, 08 Jun 2022 00:00:00 +0530 Thu, 03 Apr 2025 16:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424008 Refund of IGST paid under Entry No. 10 of Notification No. 10/2017-IGST (Rate) was held maintainable after that entry had been declared ultra vires the Integrated Goods and Services Tax Act, 2017 and the declaration had been affirmed in appeal. On that basis, the Revenue could not retain tax collected under the invalid entry, and the applicants were held entitled to refund of the amount paid, together with statutory interest. Case-Laws GST Wed, 08 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424008