TMI Blog2022 (7) TMI 822X X X X Extracts X X X X X X X X Extracts X X X X ..... NER 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... I find that the identical issue of this Tribunal in the case of Galaxy Poly Plast Industries vide Final Order No. A/10715/2022 has remanded the matter for following reasons: 4. I have considered the submissions made by both the sides and perused the record. I find that both the lower authorities passed the order on the ground that the refund which were claimed than cash refund of Cenvat credi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. Respectf ..... X X X X Extracts X X X X X X X X Extracts X X X X
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