2022 (2) TMI 59

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....pondent ORDER This appeal has been filed by M/s. Kabra Extrusion Technik Limited against the denial of refund claim. 2. Learned Counsel for the appellant pointed out that appellant had filed refund claim of the service tax paid on reverse charge basis of ocean freight paid by them for import of goods. The refund claim was filed under sub Section 3 of Section 142 of CGST Act, 2017 as claim of re....

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....such cases where claim was filed under said Section of CGST Act, has been referred to the Larger Bench. 4. I find that in exactly identical situation, Division Bench of this Tribunal in the case of Coromandel International Limited (supra) and in the case of Garden Silk Mills Limited (supra) has remanded the matter to the original adjudicating authority to decide the issue afresh in the light of t....