M/S.Adani Wilmar Limited vs. Union Of INDIA
Held
The Court granted the petitioner liberty to make an application for refund with statutory interest. The Proper Officer is to quantify the refund amount considering the Supreme Court's decision in Union of India v. Mohit Minerals Pvt. Ltd.
Facts
The petitioner sought a refund of GST paid on ocean freight. This was in light of previous judgments by the High Court and Supreme Court concerning the taxability of ocean freight.
Key Issues
The primary issue was the refund of GST paid on ocean freight, following pronouncements by higher courts on its taxability.
Sections Cited
None explicitly mentioned, but the context implies provisions related to refunds and taxability of services.
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
ORDER 28.11.2022 11. 1. In view of the judgment of this Court dated 1st August, 2022 in W.P.(C) No.1684 of 2019 (M/s. Paradeep Phosphates Ltd. v. Union of India), liberty is granted to the Petitioner to make an appropriate application for refund together with statutory interest in terms of the common order dated 11th January, 2021 passed in the writ petition (W.P.(C) No.14456 of 2020) to the effect that “all payments of GST including IGST on Ocean freight made by the Petitioners shall be subject to the final orders to be passed in these writ petitions.” The Proper Officer will quantify the amount in accordance with law taking into account the judgment of the Supreme Court of India in Union of India v. Mohit Minerals Pvt. Ltd., 2022 SCC OnLine 657. The Proper Officer will examine
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