https://www.taxtmi.com/article/detailed?id=13164 Where a notification enabling IGST on ocean freight is finally struck down as invalid, refund claims for IGST collected under that notification must be treated as claims arising from an unconstitutional levy. Under the Mafatlal categories, such claims may be pursued after final invalidation and an application filed within a reasonable time thereafter cannot be rejected as time barred; authorities may not insist on retrospective levy or deny restitution by invoking ordinary statutory limitation rules. en-us Sat, 30 Nov 2024 10:39:29 +0530 Sat, 30 Nov 2024 10:39:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=13164 Where a notification enabling IGST on ocean freight is finally struck down as invalid, refund claims for IGST collected under that notification must be treated as claims arising from an unconstitutional levy. Under the Mafatlal categories, such claims may be pursued after final invalidation and an application filed within a reasonable time thereafter cannot be rejected as time barred; authorities may not insist on retrospective levy or deny restitution by invoking ordinary statutory limitation rules. Articles Goods and Services Tax - GST Sat, 30 Nov 2024 10:39:29 +0530 https://www.taxtmi.com/article/detailed?id=13164