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    <title>2014 (8) TMI 377 - CESTAT NEW DELHI</title>
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    <description>Service tax refund under Notification No. 41/2007 was held admissible for charges integrally connected with export transportation. Movement of empty containers from the yard or stockyard to the factory for stuffing of export goods fell within services rendered in relation to transportation of export goods, because the export process would not be complete without that movement. Detention charges for containers were also treated as transportation-related expenditure incurred before export clearance and were similarly eligible for refund. The rejection of the refund claim was set aside and consequential relief followed.</description>
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      <description>Service tax refund under Notification No. 41/2007 was held admissible for charges integrally connected with export transportation. Movement of empty containers from the yard or stockyard to the factory for stuffing of export goods fell within services rendered in relation to transportation of export goods, because the export process would not be complete without that movement. Detention charges for containers were also treated as transportation-related expenditure incurred before export clearance and were similarly eligible for refund. The rejection of the refund claim was set aside and consequential relief followed.</description>
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      <pubDate>Thu, 29 Nov 2012 00:00:00 +0530</pubDate>
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