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2021 (9) TMI 582 - AT - Service TaxRefund of the amount of tax with interest paid - Ocean Freight Charges - double taxation - Reverse charge mechanism - HELD THAT:- The transaction value for Custom duty and Excise duty (CVD), includes the ocean freight, and accordingly it is held that the appellant has suffered the double taxation, by again paying the service tax on the ocean freight as demanded by the Revenue. The appellant is entitled to refund of service tax amounting to ₹ 3,51,199/- plus the amount of interest deposited ₹ 41,599/-, and /or the total the amount of ₹ 3,92,798/-. This amount should be refunded to the appellant within a period of 45 days alongwith interest as per the provisions of Section 11BB of the Central Excise Act - Appeal allowed - decided in favor of appellant.
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