Arinsun Clean Energy Pvt Ltd. Vs State of Madhya Pradesh And Others (Madhya Pradesh High Court)
Date: February 18, 2026
Subject Matter
IGST Paid on Ocean Freight Under RCM Liable for Refund Post-Apex Court Verdict
Summary
The High Court allowed the petition, directing the refund of Integrated Tax (Rate) and interest paid on ocean freight under the reverse charge mechanism. This decision is based on the Supreme Court's pronouncement in Mohit Minerals that the levy on o…
FULL TEXT OF THE JUDGMENT/ORDER OF MADHYA PRADESH HIGH COURT The petitioner has filed this petition, challenging the order dated January 24, 2025, passed by the Deputy Commissioner of State Tax, Circle Rewa, whereby the refund of Integrated Tax (Rate) under the reverse charge on account of Ocean freight paid for imports made on a CIF basis has been rejected. 2. The petitioner is a company incorpor…