https://www.taxtmi.com/caselaws?id=412237 The Tribunal allowed the appeal, directing a refund of the service tax amount along with interest to the chemical manufacturer within 45 days. The decision emphasized the appellant's entitlement to the refund due to double taxation resulting from paying service tax on ocean freight already included in the customs duty and CVD. The Tribunal set aside the Commissioner's rejection of the refund claim, highlighting the appellant's right to the refund based on the principles of double taxation and the inclusion of freight in the transaction value for customs duty and CVD. en-us Tue, 10 Aug 2021 00:00:00 +0530 Thu, 09 Dec 2021 17:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412237 The Tribunal allowed the appeal, directing a refund of the service tax amount along with interest to the chemical manufacturer within 45 days. The decision emphasized the appellant's entitlement to the refund due to double taxation resulting from paying service tax on ocean freight already included in the customs duty and CVD. The Tribunal set aside the Commissioner's rejection of the refund claim, highlighting the appellant's right to the refund based on the principles of double taxation and the inclusion of freight in the transaction value for customs duty and CVD. Case-Laws Service Tax Tue, 10 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412237