Mohit Minerals - IGST Refund follow-on

After the SC struck down IGST on ocean freight, importers sought refund of GST already paid.

Refund mechanism for an unconstitutional levy.

GST paid under invalid notification is refundable; limitation under Section 54 of CGST Act does not bar refund of constitutionally invalid tax.

Unjust enrichment doctrine applies but does not extinguish the substantive right to refund.