M/S. Manickavel Edible Oils Private Limited vs. The Assistant Commissioner Of CGST And Central Excise

WP(MD)/25916/2022HC MadrasGSTCNR HCMD01110880202217 November 2022Bench: HONOURABLE MR JUSTICE MOHAMMED SHAFFIQ6 pages

AI SummaryRemanded

Held

The Court held that the impugned order rejecting the refund claim showed non-application of mind as it failed to consider the Supreme Court's judgment in Union of India Vs. Mohit Minerals Private Limited, which affirmed the Gujarat High Court's decision on ocean freight levy.

Facts

The petitioner sought a refund of service tax paid on ocean freight under RCM basis for May 2017. The refund application was rejected by the respondent based on the pendency of a Special Leave Petition against a Gujarat High Court judgment.

Key Issues

Whether the refund claim rejection was valid without considering the Supreme Court's ruling on ocean freight levy. Whether the respondent applied its mind to the relevant Supreme Court judgment.

Sections Cited

Sections 64, 66B, 67, 94 of the Finance Act, 1994

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

W.P.(MD)No.25916 of 2022 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 17.11.2022 CORAM THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ W.P.(MD)No.25916 of 2022 M/s.Manickavel Edible Oils Private Limited, Rep.,by its Director, Mr.M.Mathavan, No.123-A, Katchery Road, Virudhunagar. ... Petitioner Vs. The Assistant Commissioner of CGST and Central Excise, Virudhunagar Division, Virudhunagar. ... Respondent PRAYER : Petition filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorarified Mandamus to call for the records of the respondent order in original No.03/ST/2022 and quash the proceedings dated 13.10.2022 as unlawful and invalid and further direct the respondent to refund the service tax paid on ocean freight of Rs.31,69,556/- under RCM basis pertaining to the period of May 2017. _________ Page 1 of 6 https://www.mhc.tn.gov.in/judis W.P.(MD)No.25916 of 2022 For Petitioner :Mr.R.D.Ganesan For Respondents :Mr.N.Dilipkumar Senior Standing Counsel Asst.by : Mr.K.Prabhu Junior Standing Counsel

This Writ Petition is filed challenging the impugned order dated 13.10.2022, whereby, the refund applica

The judgment continues below.

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