Facts of the Case

Viterra India Private Limited challenged an Order-in-Appeal dated 3 December 2021 and a rectification order dated 28 June 2022, both rejecting its refund claim of Rs.2,52,079/- with interest, relating to GST paid on ocean freight for the month of August 2018 under reverse charge on CIF imports.

Issues Involved

  1. Whether GST collected on ocean freight component of CIF imports, following the Supreme Court's ruling in Union of India v. Mohit Minerals Pvt. Ltd., was refundable to the petitioner.

Petitioner's Arguments

  • The issue stood squarely covered by the Court's own earlier order dated 14 July 2025 in W.P.(MD) No. 19109 of 2025 and batch, filed by the very same petitioner for other tax periods (September 2019, October 2019, June 2019, March 2018, May 2018, September 2018 and August 2019), following Union of India v. Mohit Minerals Pvt. Ltd., 2022 (61) GSTL 257 (SC).

Respondent's Arguments

  • (No independent contest is recorded distinguishing the present tax period from the earlier batch order; the writ petition was disposed of on consent/concession in line with the settled position.)

Court Order / Findings

  • Noting that the dispute for the present tax period (August 2018) was identical to that already decided in the petitioner's own earlier batch order, which had followed Mohit Minerals, the Court allowed the writ petition and directed refund of the amount as prayed for.

Important Clarification

  • Following Mohit Minerals (which struck down the levy of IGST on ocean freight for CIF imports as unconstitutional), Madras High Court continues to grant consequential refunds period-by-period wherever the identical issue for the same petitioner or similarly placed importers stands earlier decided in its favour, without requiring fresh substantive adjudication.

Sections Involved

  • Reverse-charge levy of IGST on ocean freight (CIF imports) — struck down in Union of India v. Mohit Minerals Pvt. Ltd., 2022 (61) GSTL 257 (SC).

Decision – In Favour of

Decided in favour of the Assessee – refund of the GST paid on ocean freight is directed.

Case Details

  • Court: Madurai Bench of Madras High Court
  • Case No.: W.P.(MD) No. 23255 of 2025
  • Coram: Hon'ble Justice C. Saravanan
  • Date of Order: 28 August 2025

Link to Download the Order

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