https://www.taxtmi.com/caselaws?id=756772 Refund of service tax paid suo motu on ocean freight was examined under the Cenvat Credit Rules, 2004, and the exclusion under Rule 9(1)(b) or Rule 9(1)(bb) was not found applicable because there was no demand notice or adjudication recording suppression of facts. As the factual documents and verification issues had not been examined, the refund claim required limited remand to the Adjudicating Authority for factual scrutiny and further processing. en-us Wed, 07 Aug 2024 00:00:00 +0530 Fri, 09 Aug 2024 08:55:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756772 Refund of service tax paid suo motu on ocean freight was examined under the Cenvat Credit Rules, 2004, and the exclusion under Rule 9(1)(b) or Rule 9(1)(bb) was not found applicable because there was no demand notice or adjudication recording suppression of facts. As the factual documents and verification issues had not been examined, the refund claim required limited remand to the Adjudicating Authority for factual scrutiny and further processing. Case-Laws Service Tax Wed, 07 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756772