The Goods and Services Tax Appellate Tribunal, Surat Bench (“GSTAT”) in Assistant Commissioner, CGST & Central Excise v. Filatex India Limited [Appeal Nos. APL/11/SRT/2026 to APL/56/SRT/2026, Final Order No. GUJ/SRT/002 to 047/2026 dated September 30, 2026] dismissed 46 appeals filed by the Revenue under Section 112(3) of the CGST Act, 2017 and upheld the refund of IGST paid under reverse charge mechanism (“RCM”) on ocean freight, on the ground that the declaration of the levy as unconstitutional in Union of India v. Mohit Minerals Private Limited [Civil Appeal No. 1390 of 2022 dated May 19, 2022] operates retrospectively and that a taxpayer who was not a party to that litigation can also claim refund, without any separate order in its own name.
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