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    <title>2012 (5) TMI 445 - CESTAT, MUMBAI</title>
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    <description>The judge allowed the appeal, setting aside the Commissioner (Appeals) order and granting relief to the appellant in a case concerning the refund claim for Service Tax on transportation of empty containers in relation to export consignment under Notification No. 41/07. The judge determined that the appellants were entitled to a refund for the to and fro movement of both empty and stuffed containers based on the broad interpretation of the expression &#039;in relation to transport of export goods&#039; in the notification and precedent established in a previous case involving Tata Coffee Ltd.</description>
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      <description>The judge allowed the appeal, setting aside the Commissioner (Appeals) order and granting relief to the appellant in a case concerning the refund claim for Service Tax on transportation of empty containers in relation to export consignment under Notification No. 41/07. The judge determined that the appellants were entitled to a refund for the to and fro movement of both empty and stuffed containers based on the broad interpretation of the expression &#039;in relation to transport of export goods&#039; in the notification and precedent established in a previous case involving Tata Coffee Ltd.</description>
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