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2022 (2) TMI 59 - AT - Service TaxRefund of Service Tax - ocean freight paid for import of goods - rejection of refund on the ground that the refund claim is not filed under Section 11B but under Section 142(3) of CGST Act - HELD THAT:- In exactly identical situation, Division Bench of this Tribunal in the case of COROMANDEL INTERNATIONAL LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE & ST, VADODARA [2021 (10) TMI 1289 - CESTAT AHMEDABAD] and in the case of GARDEN SILK MILLS LTD. VERSUS GARDEN SILK MILLS LTD. [2022 (1) TMI 1169 - CESTAT AHMEDABAD] has remanded the matter to the original adjudicating authority to decide the issue afresh in the light of the decision of Hon’ble Gujarat High Court in the case of MESSRS SAL STEEL LTD. & 1 OTHER (S) VERSUS UNION OF INDIA [2019 (9) TMI 1315 - GUJARAT HIGH COURT]. Learned Authorised Representative pointed out that the matter should be kept pending in view of the reference to Larger Bench wherein the jurisdiction of CESTAT in deciding the issues relating to section 142(3) of CGST Act, has been referred to the Larger Bench. In the present case, the appellant has already filed refund claim prior to the decision of Hon’ble Gujarat High Court. The lower authorities did not get an opportunity to consider the impact of the said decision of Hon’ble Gujarat High Court while deciding the refund claim - it is considered judicious to remand the matter back to the Adjudicating Authority for deciding the issue after considering the decision of Hon’ble Gujarat High Court. Appeal allowed by way of remand.
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