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    <title>2021 (9) TMI 77 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal held that the appellant is entitled to a refund of inland haulage Charges for exporting goods beyond the place of removal, as services used for export were eligible for refund under Notification No. 41/2012-ST. Citing previous judgments and considering ownership of goods until reaching foreign buyers, the Tribunal found in favor of the appellant. The impugned orders were deemed unsustainable, and the appeal was allowed with consequential relief in accordance with the law.</description>
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      <description>The Tribunal held that the appellant is entitled to a refund of inland haulage Charges for exporting goods beyond the place of removal, as services used for export were eligible for refund under Notification No. 41/2012-ST. Citing previous judgments and considering ownership of goods until reaching foreign buyers, the Tribunal found in favor of the appellant. The impugned orders were deemed unsustainable, and the appeal was allowed with consequential relief in accordance with the law.</description>
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