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    <title>2017 (3) TMI 122 - CESTAT NEW DELHI</title>
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    <description>Refund under Notification No. 41/2007-ST was treated as admissible for port-related charges, GTA services, invoice documentation and CHA services where earlier Tribunal rulings had accepted such claims despite objections on classification, proof of tax payment and invoice form. Refund was also held admissible for bank charges incurred for realization of export proceeds because the vouchers showed a direct nexus with exported goods, and procedural defects in supporting documents did not justify denial. The common order granted substantial relief, subject to the portions not pressed by the appellants.</description>
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      <description>Refund under Notification No. 41/2007-ST was treated as admissible for port-related charges, GTA services, invoice documentation and CHA services where earlier Tribunal rulings had accepted such claims despite objections on classification, proof of tax payment and invoice form. Refund was also held admissible for bank charges incurred for realization of export proceeds because the vouchers showed a direct nexus with exported goods, and procedural defects in supporting documents did not justify denial. The common order granted substantial relief, subject to the portions not pressed by the appellants.</description>
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