https://www.taxtmi.com/caselaws?id=765753 The HC held the petitioner entitled to refund of IGST and service tax paid on ocean freight, finding the impugned Notification unconstitutional and quashing orders that transferred refund amounts to the Consumer Welfare Fund. The court directed respondent authorities to refund Rs.19 crore and Rs.4 crore to the petitioner within two weeks, subject to the principle that refunds are permitted only where the petitioner has not passed the tax burden to others or where the refund can be returned to those who bore it; the petitioner, acting as custodian for affected consumers, must ensure any amounts ultimately be passed back to those consumers rather than retained as revenue. en-us Wed, 23 Oct 2024 00:00:00 +0530 Wed, 08 Apr 2026 17:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765753 The HC held the petitioner entitled to refund of IGST and service tax paid on ocean freight, finding the impugned Notification unconstitutional and quashing orders that transferred refund amounts to the Consumer Welfare Fund. The court directed respondent authorities to refund Rs.19 crore and Rs.4 crore to the petitioner within two weeks, subject to the principle that refunds are permitted only where the petitioner has not passed the tax burden to others or where the refund can be returned to those who bore it; the petitioner, acting as custodian for affected consumers, must ensure any amounts ultimately be passed back to those consumers rather than retained as revenue. Case-Laws GST Wed, 23 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765753