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TMI Blog2021 (10) TMI 1173X X X X Extracts X X X X X X X X Extracts X X X X ..... ive for the Respondent ORDER By this appeal, the appellant has challenged the Order-in-Appeal passed by the Commissioner (Appeals), Kochi, whereby the Commissioner (Appeals) has upheld the rejection of refund claim under Section 11B of the Central Excise Act. It is the case of the appellant that they have filed a refund claim of Rs. 14,88,888/- being the service tax paid on ocean freight for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he service tax has been held to be unconstitutional hence, the tax which is paid would amount to the one paid under mistake of law. In a similar situation, the jurisdictional Hon'ble High Court of Karnataka in one of its decisions in the case of CCE (Appeals), Bangalore Vs KVR Construction-2012 (26) STR 195 (Kar.) has observed as under: "23. Now we are faced with a similar situation where the cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. In one another case, M/s DHL Express India Pvt. Ltd. Vs Commissioner of Service Tax-2021-TIOL-1830-HC-KAR-CUS, the Hon'ble jurisdictional High Court again dealt with the same situation and after analyzing Section 27 of the Customs Act vis-à-vis various case laws, has held as under: "14. In the considered opinion of this Court, in the light of the judgment of Mafatlal Industries Ltd. ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s duty requires to be rectified under Section 154 of the said Act of 1962. The Authorities ought to have refunded the said excess amount to the appellant Company either upon their application or on an application made by the importer. In the case of Mafatlal Industries Ltd. (supra), it has been held that in order to claim excess duty paid, which falls outside the purview of the said Act of 1962, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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