2022 (7) TMI 567

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....endent (AR) for the Respondent ORDER RAMESH NAIR : The issue involved in the present case is whether the appellant is entitled for refund of service tax paid on ocean freight on the ground that appellant is entitled for Cenvat credit of service tax paid on ocean freight and accordingly, they are entitled cash refund under Section 142(3) read with Section 11B. 2. Shri Dhruvank Parikh, learned C....

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....t credit under Section 142(3), this Tribunal has referred the matter to the Larger Bench on the issue of jurisdiction. Therefore, this Tribunal cannot decide the issue of refund under Section 142(3). 4. I have considered the submissions made by both the sides and perused the record. I find that both the lower authorities passed the order on the ground that the refund which were claimed than cash ....