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TMI Blog2024 (7) TMI 315X X X X Extracts X X X X X X X X Extracts X X X X ..... oceedings initiated against the writ applicants by way of show cause notice and inquiries for collecting service tax from them as importers on sea transportation service in CIF contracts are hereby quashed and set aside.' The judgment delivered by this Court is binding upon the sub-ordinate authority, more particularly, when the same is not stayed by the higher authority inspite of the fact that the judgment of this Court is pending before the Apex Court for adjudication. The respondents are directed to pay service tax already paid by the pursuant to the Notification 15/2017, which is declared ultra vires as observed in case of Sai Steel Ltd. - The respondent to refund the service tax at the earliest and not later 12 weeks from the date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st on such refund subject to undertaking by the Petitioner to pass on such amount of refund to its customers as soon as the same is received from the Respondents. D. This Hon ble Court may be pleased to issue a writ of certiorari or writ in the nature of certiorari or any other appropriate writ or order quashing and setting aside order dated 3.1.2022 (annexed at Annexure L) rejecting refund of service tax paid on the basis of the impugned notifications. E. Pending notice, admission and final hearing of this petition, this Hon ble Court may be pleased to direct the Respondents to grant refund of the amount of service tax and interest paid and borne by the Petitioner pursuant to the impugned notifications along with appropriate interest on su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the order passed by this Court before the respondent - authority. However, the respondent authority by order dated 03.01.2022 rejected the claim of the petitioner by observing as under 29. As the service tax have been declared unconstitutional and the refund have been claimed under section 83 of Finance Act, 1994, the issue is whether the Central Excise Office has power to sanction the refund of the taxed which have been declared as unconstitutional. In this connection I find that Supreme court in case of Mafatlal Industries Ltd. vs. Union of India - 1997(89) ELT 247 (SC) has pronounced that such refunds are out of the preview of Section 11B of the Central Excise Act, 1944 and only way to get the refund of such amount is to file Writ Petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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