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2022 (10) TMI 1078 - AT - Service TaxCash Refund of service tax - 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:- This Tribunal in the case of GALAXY POLY PLAST INDUSTRIES VERSUS COMMISSIONER OF CENTRAL EXCISE & ST, VADODARA [2022 (7) TMI 567 - CESTAT AHMEDABAD] has held that Both the lower authorities passed the order on the ground that the refund which were claimed than cash refund of Cenvat credit of service tax paid on ocean freight in terms of Section 142(3) read with Section 11B is not admissible. The matter is remanded to the original authority - Appeal allowed by way of remand.
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