https://www.taxtmi.com/caselaws?id=787593 Mines qualify as 'place of removal' under Section 4 of the Central Excise Act for purposes of Notification No. 41/2007-ST because mining amounts to production/manufacture and goods were removed from mine to port, so the removal condition is satisfied and refund may be allowed; a chartered accountant certificate together with agreements, shipping bills and GAR-7 challans establishes payment of service tax on GTA services and non availment of cenvat credit where no specific documentary gaps are identified, so refund is admissible for the original claim; an enhancement based on invoices outside the original claim is not maintainable in the remand and must be filed afresh, so the enhanced claim is rejected. en-us Fri, 20 Feb 2026 00:00:00 +0530 Tue, 10 Mar 2026 08:51:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787593 Mines qualify as 'place of removal' under Section 4 of the Central Excise Act for purposes of Notification No. 41/2007-ST because mining amounts to production/manufacture and goods were removed from mine to port, so the removal condition is satisfied and refund may be allowed; a chartered accountant certificate together with agreements, shipping bills and GAR-7 challans establishes payment of service tax on GTA services and non availment of cenvat credit where no specific documentary gaps are identified, so refund is admissible for the original claim; an enhancement based on invoices outside the original claim is not maintainable in the remand and must be filed afresh, so the enhanced claim is rejected. Case-Laws Central Excise Fri, 20 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787593