Louis Dreyfus Company Private Limited Vs Union of India (Andhra Pradesh High Court)
No limitation period applicable on refund of IGST on Ocean Freight, as SC’ judgment of Mohit Minerals applicable retrospectively
The Hon’ble Andhra Pradesh High Court in the case of Louis Dreyfus Company Private Limited vs. Union of India & Ors. [W.P. Nos. 17220, 17224, 17226, 17229 & 17232 of 2024, order dated August 14, 2025] held that the refund application filed beyond the two-year limitation period, prescribed under Section 54 of the CGST Act for GST paid on ocean freight charges is maintainable in view of the retrospective operation of the Supreme Court judgment in Union of India vs. Mohit Minerals, which struck down the levy of GST on ocean freight as unconstitutional.
Facts:
Louis Dreyfus Company Private Limited (“the Petitioner”), a registered person engaged in import of agricultural products for domestic sale, had paid GST on ocean freight charges in 2017 based on Notification Nos. 8/2017-IGST and 10/2017-IGST. These notifications were challenged and struck down by the Gujarat High Court in Mohit Minerals Pvt. Ltd. (2020 SCC OnLine Guj 736), subsequently upheld by the Supreme Court on May 19, 2022, in Union of India vs. Mohit Minerals (61 GSTL 257).
