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2022 (7) TMI 822 - AT - Service TaxCash Refund of service tax paid - ocean freight - refund sought on the ground that appellant is entitled for Cenvat credit of service tax paid on ocean freight - Section 142(3) read with Section 11B - HELD THAT:- Identical issue decided in the case of GALAXY POLY PLAST INDUSTRIES VERSUS COMMISSIONER OF CENTRAL EXCISE & ST, VADODARA [2022 (7) TMI 567 - CESTAT AHMEDABAD] where it was held that since now appellant argued that they are entitled to refund of service tax paid on ocean freight there will not have any effect on reference made by the Division Bench. Further this issue was not 3 EXCISE Appeal No. 10266 of 2020-SM examined by the lower authorities about the levy of service tax on ocean freight and also the judgment of Hon’ble Gujarat High Court was not available before the lower authorities. The matter is remanded to the original authority.
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