2012 (9) TMI 737

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.... B S V Murthy: The refund claim filed by the appellant in respect of service tax paid on terminal handling charges has been rejected on the ground that terminal handling charges was not one of the services mentioned in Notification No.41/2007-ST. Further, the claim has also been rejected on the ground that it was filed beyond six months prescribed under notification No.41/2007 since the appella....

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....specially when it was claimed in reply to the show cause notice and before the Commissioner (Appeals) in appeal. 3. I have considered the submissions made by the ld. counsel. In paragraph 5 of the order of this Tribunal cited by the ld. counsel in their own case, it was held that refund of service tax paid on terminal handling charges in case of exports is admissible. As regards limitation, I f....

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....conditions that (a) refund claim are filed within the stipulated period of one year; and (b) no previous refund claim has already been filed under the previous notification. [Authority: Board's Letter F.No.354/256/2009-TRU, Government of India, Ministry of Finance, Department of Revenue, Tax Research Unit, New Delhi, dated the 1st January, 2010]" 4. Since the department itself has taken the vie....