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    <title>2017 (5) TMI 103 - CESTAT CHANDIGARH</title>
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    <description>The Tribunal set aside the rejection of the refund claim for Terminal Handling Charges, citing precedents supporting their admissibility for export-related services. The rejection of the refund claim for Service Tax on commission paid to foreign agents was remanded for verification of payment evidence, allowing the appellant to present their case. The Tribunal directed a fresh adjudication in accordance with the law, with the rejection of the refund on commission remanded for de novo adjudication.</description>
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      <description>The Tribunal set aside the rejection of the refund claim for Terminal Handling Charges, citing precedents supporting their admissibility for export-related services. The rejection of the refund claim for Service Tax on commission paid to foreign agents was remanded for verification of payment evidence, allowing the appellant to present their case. The Tribunal directed a fresh adjudication in accordance with the law, with the rejection of the refund on commission remanded for de novo adjudication.</description>
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