2022 (7) TMI 822

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....sed Representative for the Respondent ORDER RAJU 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. Heard both the sides. ....

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...., I am not inclined to pass any order on cash refund of Cenvat credit governed under Section 142 (3) of CGST Act, 2017. Since the appellant have made claim on the basis of Hon'ble Gujarat High Court judgment in the case of SAL Steels Limited (supra) that levy of service tax itself is illegal. Their refund claim of service tax paid by them is not on this ground. I am of the view since now appellant....