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Refund of Service Tax on Ocean Freight stayed pending SC’ decision on ocean freight levy’s validity

The Hon’ble Supreme Court in the case of Adani Power Mundra Ltd. 2025 held that compliance with the CESTAT Ahmedabad’s order granting refund of service tax on ocean freight under reverse charge must await the final outcome of the pending appeal in SAL Steel Ltd. v. Union of India, which questions the constitutional validity of that levy.