Refund allowed of IGST paid by assessee on ocean freight charges

Louis Dreyfus Company India Private Limited Vs Union of India (Gujarat High Court) The Hon’ble High Court, Gujarat in the matter of M/S Louis Dreyfus Company India Private Limited v. Union of India [SPECIAL CIVIL APPLICATION NO. 11540 of 2021 dated July 07, 2022] has directed the department to grant refund of Integrated Goods and Services Tax (“IGST”) already paid by the assessee on the amount of ocean freight charges. Facts: M/s Louis Dreyfus Company India Private Limited (“the Petitioner”) has engaged in the business of processing of edible oils and coffee etc. has filled the prese...