GST not leviable on ocean freight charges hence refund thereon cannot be denied on limitation

Louis Dreyfus Company Private Limited Vs Union of India (Andhra Pradesh High Court) Andhra Pradesh High Court held that GST is not leviable on ocean freight charges, accordingly, refund of GST paid on ocean freight cannot be denied by applying period of limitation since payment of money cannot be treated as payment of tax. Facts- The petitioner is a registered person and is in the business of import of agricultural products for onward use and sale within India. The petitioner had imported certain agricultural products on CIF basis and paid GST on ocean freight charges, on reverse charge mechan...