M/S. Yentop Manickavel Sons Edible Oils (P) Limited vs. The Assistant Commissioner Of CGST And Central Excise

WP(MD)/25918/2022HC MadrasGSTCNR HCMD01110882202217 November 2022Bench: HONOURABLE MR JUSTICE MOHAMMED SHAFFIQ6 pages

AI SummaryRemanded

Held

The Court held that the impugned order rejecting the refund was passed without considering the Supreme Court's judgment in Mohit Minerals Private Limited, which affirmed the Gujarat High Court's decision on ocean freight levy. The rejection was deemed to be a non-application of mind.

Facts

The petitioner sought a refund of service tax paid on ocean freight under RCM for May 2017. The refund was rejected by the respondent, citing that the Gujarat High Court judgment relied upon by the petitioner was under challenge before the Supreme Court.

Key Issues

Whether the refund claim for service tax on ocean freight should be considered in light of the Supreme Court's judgment in Mohit Minerals Private Limited, and if the rejection order demonstrated a lack of application of mind.

Sections Cited

Sections 64, 66B, 67, 94

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

W.P.(MD)No.25918 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.25918 of 2022 M/s.Yentop Manickavel Sons Edible Oils Private Limited, Rep.,by its Director, Mr.M.Mathavan, No.123, 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.05/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.5,27,310/- under RCM basis pertaining to the period of May 2017. For Petitioner :Mr.R.D.Ganesan For Respondents :Mr.N.Dilipkumar Senior Standing Counsel Asst.by :Mr.K.Prabhu Junior Standing Counsel _________ Page 1 of 6 https://www.mhc.tn.gov.in/judis W.P.(MD)No.25918 of 2022

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

The judgment continues below.

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