TMI Blog2022 (10) TMI 1078X X X X Extracts X X X X X X X X Extracts X X X X ..... AL 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 credit of service tax paid on ocean freight in terms of Section 142(3) read with Section 11B is not admissible. I find that as regard the said issue this Tribunal s Division Bench has ..... X X X X Extracts X X X X X X X X Extracts X X X X
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