2021 (10) TMI 1289

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..... n Christian, Advocate. For the Respondent : Shri T.G. Rathod, Addl. Commissioner (AR). ORDER RAMESH NAIR : Heard both sides. We find that issue involved in the present case is refund of service tax paid on ocean freight. 2. Shri Willingdon Christian, learned Counsel appearing on behalf of the appellant relied upon the judgment of Hon'ble Gujarat High Court in the case of SAL Steel Limited vs. .....

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..... anctioning authority. This judgment was challenged before the Hon'ble Supreme Court by the Revenue but no stay was granted. Since the judgment was not delivered before passing the adjudication order and by the Commissioner (Appeals). Therefore, in the interest of justice, the matter needs to be reconsidered in the light of judgment of Hon'ble Gujarat High Court in the case SAL Steel Limited (supra .....

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