HC: Directs assessee to file refund application for ‘ocean-freight’, Authority to not dispute technical-issue

Gujarat HC disposes writ directing assessee to prefer application to claim refund of IGST on Ocean freight component before Competent Authority in view of verdict in case of Mohit Minerals; Observes that, since the Notification No.10/2017 - IGST(Rate) dated June 28, 2017 has been struck down as ultra vires, as a consequence of the same, the writ applicant seeks refund of the amount paid towards the IGST; Clarifies that, if any application is preferred for the refund of said a...