Court Orders Refund of IGST on Ocean Freight, Rejects Alternative Legal Remedies, Cites Unjust Enrichment Principle.

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....Refund of ocean freight paid under protest - unconstitutional levy or not - The respondent's argument that refund claims based on unconstitutional levies should be pursued through a suit or writ petition was rejected. - The Court reiterated the principle of unjust enrichment, emphasizing that the petitioner had not passed on the tax burden and therefore, is entitled to the refund. - Consequently, the Court ruled in favor of the petitioner, directing respondent No. 2 to verify and grant the refund of IGST paid on ocean freight within eight weeks from the date of the order, along with statutory interest.....