GST Refund on Ocean Freight Not Barred by Limitation: Andhra Pradesh HC in Louis Dreyfus Case

• Andhra Pradesh High Court ruled that GST refund claims on ocean freight cannot be denied on limitation grounds after the levy was invalidated.
• The Court held that the limitation period under the GST Act does not apply when the payment is not considered a “tax.”
• The Court set aside previous rejections of refund claims as time-barred and ordered reconsideration without regard to limitation.
• The decision emphasized that payment of an invalid tax is a payment under mistake of law.

Source: taxscan.in

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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