2021 (10) TMI 1289

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....For the Appellant : Shri Willingdon Christian, Advocate. For the Respondent : Shri T.G. Rathod, Addl. Commissioner (AR). ORDER RAMESH NAIR : Heard both sides. We find that issue involved in the present case is refund of service tax paid on ocean freight. 2. Shri Willingdon Christian, learned Counsel appearing on behalf of the appellant relied upon the judgment of Hon'ble Gujarat Hig....