TaxTMI 
TaxTMI 
2023 (5) TMI 711
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....recting the learned respondents to grant refund of the amount of IGST already paid by the petitioner pursuant to the impugned Entry No.10 of Notification No.10/2017-IGST (Rate) dated 28th June, 2017 alongwith appropriate interest on such refund; (ii) This Hon'ble Court may be pleased to issue a writ of Certiorari, or a writ in the nature of Certiorari or any other appropriate writ, order or direction leading to issuance of the order Nos.ZO2401210054368 dated 7th January 2021 (Annexure - H1) and order No.ZO2401210054457 dated 7th January, 2021 (Annexure H2) passed by respondent No.2, and after going through into legality and validity of propriety direct to quash and set aside the said orders dated 7th January, 2021 issued by the responden....
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.... services provided or agreed to be provided by a person located in a non-taxable territory to a person located in a nontaxable territory by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India. (b) Sr. No.10 of the Notification No. 10/2017-IT (Rate) dated 28.6.2017, which makes the importer, as defined under Section 2(26) of the Customs Act, 1962, located in the taxable territory, as the person liable to pay GST in respect of the services by way of transportation of goods by a vessel from a place outside India upto the customs station of clearance in India." 3. The petitioner M/s. ETC Agro Processing (India) Pvt. Ltd. is a private limited company registered under the prov....
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....2020-GST]. 4.1 The above position and law emanating from the decision of this court in Mohit Minerals Pvt. Ltd. (supra) could not be disputed by learned advocates for the parties. It may also be mentioned that similar issue came up for consideration before the co-ordinate Bench in ADI Enterprises vs. Union of India being Misc. Civil Application No. 1 of 2020 in Special Civil Application No. 10479 of 2019, wherein the question was about refund of the IGST paid pursuant to the aforementioned Notifications. The court directed respondents to refund the amount of IGST already paid by the applicants pursuant to Entry No.10 of Notification No. 10 of 2017. 4.2 In ADI Enterprises (supra), the court recorded thus in para 3, "Learned advocate appe....