https://www.taxtmi.com/caselaws?id=801021 Service-tax refund on ocean freight paid by an importer under the reverse-charge mechanism was treated as correctly allowed because the underlying levy imposed through the relevant notifications had been quashed by the jurisdictional High Court. In the absence of a stay, judicial discipline required application of that ruling. The departmental litigation policy's monetary threshold also supported non-pursuit of the challenge. The discussion therefore concerns the invalidated ocean-freight levy, entitlement to consequential refund, and the effect of binding jurisdictional precedent. en-us Thu, 08 Oct 2026 00:00:00 +0530 Thu, 15 Oct 2026 05:44:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801021 Service-tax refund on ocean freight paid by an importer under the reverse-charge mechanism was treated as correctly allowed because the underlying levy imposed through the relevant notifications had been quashed by the jurisdictional High Court. In the absence of a stay, judicial discipline required application of that ruling. The departmental litigation policy's monetary threshold also supported non-pursuit of the challenge. The discussion therefore concerns the invalidated ocean-freight levy, entitlement to consequential refund, and the effect of binding jurisdictional precedent. Case-Laws Service Tax Thu, 08 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801021