https://www.taxtmi.com/caselaws?id=428689 In CIF imports, a further levy of IGST on ocean freight under Notification No. 8/2017-Integrated tax (rate) and Entry 10 of Notification No. 10/2017-Integrated tax (rate) was found impermissible because IGST had already been paid on the full CIF value; the levy was therefore treated as lacking legislative competence and ultra vires. Relying on the Supreme Court's ruling in Mohit Minerals, the challenge to the notifications succeeded, and consequential refund relief was accepted for processing in accordance with law within the stipulated time. en-us Tue, 04 Oct 2022 00:00:00 +0530 Thu, 10 Apr 2025 14:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428689 In CIF imports, a further levy of IGST on ocean freight under Notification No. 8/2017-Integrated tax (rate) and Entry 10 of Notification No. 10/2017-Integrated tax (rate) was found impermissible because IGST had already been paid on the full CIF value; the levy was therefore treated as lacking legislative competence and ultra vires. Relying on the Supreme Court's ruling in Mohit Minerals, the challenge to the notifications succeeded, and consequential refund relief was accepted for processing in accordance with law within the stipulated time. Case-Laws GST Tue, 04 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428689