2022 (2) TMI 59

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....sistant Commissioner (AR) for the Respondent 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 S....

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....Act. The jurisdiction of CESTAT to deal with 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 authori....