No limitation period applicable on refund of IGST on Ocean Freight

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 maintainabl...