Cash refund of service tax on ocean freight remanded pending larger bench consideration of the refund issue.

Refund of service tax paid on ocean freight was examined as a cash refund claim under Section 142(3) read with Section 11B, but the Tribunal did not decide the merits. It noted that an identical refund issue had already been remanded in another matter and that the larger bench reference on cash refund under Section 142(3) was still pending. On that basis, it followed the earlier course and remanded the matter to the original authority for fresh consideration.

---

---

Issues: Whether the appellant was entitled to refund of service tax paid on ocean freight by claiming that the amount was eligible for Cenvat credit and therefore refundable in cash under Section 142(3) read with Section 11B.

Analysis: The issue was not decided on merits in this order. The Tribunal noted that an identical issue was already remanded in another matter and that the larger bench reference concerning cash refund under Section 142(3) was pending. It therefore followed the earlier order and sent the matter back to the original authority.

Conclusion: The matter was remanded to the original authority for fresh consideration.

Ratio Decidendi: Where the same refund controversy is already subject to a larger bench reference and the lower authorities have not examined the issue fully, remand to the original authority is appropriate.

---