https://www.taxtmi.com/caselaws?id=307040 The levy of IGST on ocean freight under Notifications No. 8/2017 and 10/2017, together with the corrigendum dated 30.6.2017, had already been declared unconstitutional and ultra vires. On that basis, the refund claim could not be rejected merely by relying on the invalid levy, and the competent authority was required to verify the amount, accept the fresh application, and process refund with statutory interest. The legal effect was that tax collected under an ultra vires levy remained refundable once the claim was properly verified. en-us Wed, 15 Jun 2022 00:00:00 +0530 Thu, 03 Apr 2025 16:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307040 The levy of IGST on ocean freight under Notifications No. 8/2017 and 10/2017, together with the corrigendum dated 30.6.2017, had already been declared unconstitutional and ultra vires. On that basis, the refund claim could not be rejected merely by relying on the invalid levy, and the competent authority was required to verify the amount, accept the fresh application, and process refund with statutory interest. The legal effect was that tax collected under an ultra vires levy remained refundable once the claim was properly verified. Case-Laws GST Wed, 15 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307040