UNION OF INDIA
Vs.
FLEMINGO DUTY FREE SHOP
PRIVATE LIMITED
W. A. No. 674 of 2023 and C. M. P. No.
6753 of 2023
HIGH COURT: Madras
DATED: – 29.04.2025
Court upheld refund granted to duty free shops affirming transactions were zero-rated and revenue neutral.
Refund – Revenue neutrality – Levy of GST on minimum guarantee/revenue share paid to airport authority – Respondent entered into concession agreement with airport authority for operation of duty free shop – Respondent submits supplies beyond customs frontiers of India and should be treated as zero-rated under Section 16 of IGST Act – Assessee paid GST under protest reserving right to claim refund – High Court granted injunction against collection of GST on DFS operations and granted refund on ground of payment of taxes followed by refund is revenue neutral exercise.
Held: Writ appeal disposed – Authorities at liberty to proceed in accordance with law if exercise is found not to be revenue neutral – Refund application processed and finalized within four weeks along with applicable interest .
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