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2024 (3) TMI 182 - AT - Service TaxRefund of service tax on ocean freight under reverse charge mechanism - Claim of refund in cash as per section 142 (8) (b) of the Central Goods and Service Tax Act, 2017 - rejection of refund on the ground that the appellant is belonging to a taxable territory and he is not liable for CENVAT Credit of the service tax paid - HELD THAT:- From the perusal of the Section 35 C (1) of the Central Excise Act, 1944 it is quite evident that the appellate tribunal cannot allow any ground which would have amounted to a fresh refund claim while deciding the appeal. In the case of LIFE INSURANCE CORPORATION OF INDIA VERSUS SANJEEV BUILDERS PRIVATE LIMITED & ANR. [2022 (9) TMI 1564 - SUPREME COURT] Hon’ble Supreme Court observed The delay in filing the application for amendment of the pleadings should be properly compensated by costs and error or mistake which, if not fraudulent, should not be made a ground for rejecting the application for amendment of plaint or written statement. In the case of MILES INDIA LIMITED VERSUS ASSISTANT COLLECTOR OF CUSTOMS [1984 (4) TMI 63 - SC ORDER] Hon’ble Supreme Court has held If really the payment of the duty was under a mistake of law, the appellant may seek recourse to such alternative remedy as it may be advised. There are no infirmity in the impugned order - appeal dismissed.
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