https://www.taxtmi.com/caselaws?id=787060 Petitioner sought refund of IGST and interest paid under Entry No.10 of Notification No.10/2017 (levy on ocean freight under reverse charge) for CIF imports. The legal issue centred on entitlement to refund after the Supreme Court decision in Union of India v. Mohit Minerals and subsequent notifications altered the legal basis for the levy. The High Court concluded that, because the earlier levy was invalidated by the changed legal position, the petitioner is entitled to refund of the Integrated Tax and interest previously paid, and the revenue's rejection was set aside. en-us Thu, 19 Feb 2026 00:00:00 +0530 Wed, 25 Feb 2026 07:26:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787060 Petitioner sought refund of IGST and interest paid under Entry No.10 of Notification No.10/2017 (levy on ocean freight under reverse charge) for CIF imports. The legal issue centred on entitlement to refund after the Supreme Court decision in Union of India v. Mohit Minerals and subsequent notifications altered the legal basis for the levy. The High Court concluded that, because the earlier levy was invalidated by the changed legal position, the petitioner is entitled to refund of the Integrated Tax and interest previously paid, and the revenue's rejection was set aside. Case-Laws GST Thu, 19 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787060