https://www.taxtmi.com/caselaws?id=426449 IGST collected on ocean freight under Notifications No. 8/2017-Integrated Tax (Rate), No. 10/2017-Integrated Tax (Rate), and the corrigendum dated 30 June 2017 was refundable because those notifications had already been declared unconstitutional and ultra vires. Once the levy under the invalid notifications had no legal force, the tax collected pursuant to them could not be retained by the authorities. The refund claim was therefore maintainable, and statutory interest also followed as a consequence of the invalidity of the levy. en-us Thu, 07 Jul 2022 00:00:00 +0530 Sat, 05 Apr 2025 11:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426449 IGST collected on ocean freight under Notifications No. 8/2017-Integrated Tax (Rate), No. 10/2017-Integrated Tax (Rate), and the corrigendum dated 30 June 2017 was refundable because those notifications had already been declared unconstitutional and ultra vires. Once the levy under the invalid notifications had no legal force, the tax collected pursuant to them could not be retained by the authorities. The refund claim was therefore maintainable, and statutory interest also followed as a consequence of the invalidity of the levy. Case-Laws GST Thu, 07 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426449