https://www.taxtmi.com/caselaws?id=425054 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. en-us Wed, 06 Jul 2022 00:00:00 +0530 Thu, 14 Jul 2022 20:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425054 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. Case-Laws Service Tax Wed, 06 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425054