HC directs Refund of Ocean Freight Tax to Petitioner for refund to Consumers

Torrent Power Ltd. Vs Union of India & Anr. (Gujarat High Court) Amount paid towards ocean freight to be refunded to petitioner who will pay to consumer who suffered burden of tax Gujarat High Court held that amount paid (IGST and service tax) towards ocean freight which is held unconstitutional is liable to be refunded to Torrent Power (Petitioner) and ultimately petitioner is directed to refund the same to consumers who have suffered the burden of tax. Facts- The petitioner is engaged in the generation and distribution of power was duly granted electricity distribution license under the ...