https://www.taxtmi.com/caselaws?id=779826 Refund of service tax paid on ocean freight under Notification No. 15/2017-ST was claimed on the basis that the levy had already been held ultra vires in earlier rulings. The HC treated those prior decisions as binding on the identical facts and found no independent ground to refuse refund. The petitioner was therefore entitled to refund of the tax already paid, subject only to verification of the relevant payment details. en-us Fri, 03 Oct 2025 00:00:00 +0530 Tue, 14 Oct 2025 09:39:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779826 Refund of service tax paid on ocean freight under Notification No. 15/2017-ST was claimed on the basis that the levy had already been held ultra vires in earlier rulings. The HC treated those prior decisions as binding on the identical facts and found no independent ground to refuse refund. The petitioner was therefore entitled to refund of the tax already paid, subject only to verification of the relevant payment details. Case-Laws Service Tax Fri, 03 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779826