Duty free shops being outside customs frontiers of India cannot be saddled with any indirect tax burden

Flemingo Travel Retail Ltd Vs Commissioner of CGST and Central Excise Mumbai East (Supreme Court of India) Supreme Court held that Duty Free Shops, whether in the arrival or departure terminals, being outside the customs frontiers of India, cannot be saddled with any indirect tax burden and any such levy would be unconstitutional. Accordingly, tax levied on the same is refundable. Facts- The CESTAT, Mumbai, vide order dated 10.02.2022 allowed the appeal filed by the respondent herein for the claim for refund of service tax in relation to the transaction with Mumbai International Airport Limite...