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    <title>2012 (9) TMI 737 - CESTAT, AHMEDABAD</title>
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    <description>Refund of service tax on terminal handling charges for export transactions was treated as admissible, with the Tribunal applying its earlier view in the assessee&#039;s own case. It also accepted that claims filed after 07.07.2009 had to be examined under Notification No. 17/2009-ST, so the limitation objection based on the six-month period in Notification No. 41/2007-ST failed. The refund claim was therefore remanded for fresh adjudication under the applicable notification framework.</description>
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      <description>Refund of service tax on terminal handling charges for export transactions was treated as admissible, with the Tribunal applying its earlier view in the assessee&#039;s own case. It also accepted that claims filed after 07.07.2009 had to be examined under Notification No. 17/2009-ST, so the limitation objection based on the six-month period in Notification No. 41/2007-ST failed. The refund claim was therefore remanded for fresh adjudication under the applicable notification framework.</description>
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