Case Law Details
Asiatic Drugs & Pharmaceuticals Pvt Ltd Vs Commissioner CGST (CESTAT Delhi)
The issue in this appeal is whether the refund claim of the appellant-asseesse have been rejected which was collected on ocean freight.
CESTAT find that the transaction value for Custom duty and Excise duty (CVD), includes the ocean freight, and accordingly I hold that the appellant has suffered the double taxation, by again paying the service tax on the ocean freight, as demanded by the Revenue.
Accordingly, CESTAT allow this appeal and set aside the impugned order. CESTAT further hold that the appellant is entitled to refund of service tax Rs. 11,31,601/- + Interest Rs. 2,91,590/- + Penalty Rs. 1,69,740/-, totalling Rs. 15,92,931/-. This amount should be refunded to the appellant within a period of 45 days alongwith interest as per the provisions Section 11BB of the Central Excise Act. Thus, the appeal is allowed.
FULL TEXT OF THE CESTAT DELHI ORDER
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