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    <title>Refund Granted for Mistaken Service Tax Payment on Ocean Freight Due to Well-Settled Non-Liability Issue.</title>
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    <description>Seeking refund of service tax wrongly paid on ocean freight under reverse charge mechanism - the issue involved in the present case is no more res-integra and the Appellant cannot be fastened with any service tax liability on ocean freight. - Refund allowed - AT</description>
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      <description>Seeking refund of service tax wrongly paid on ocean freight under reverse charge mechanism - the issue involved in the present case is no more res-integra and the Appellant cannot be fastened with any service tax liability on ocean freight. - Refund allowed - AT</description>
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