2012 (10) TMI 33

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....eena, A.R.   Represented by : Shri Viral A. Mody, Chartered Accountant   Per : Mr. B.S.V. Murthy; Refund claim filed by the respondent under Notification No. 41/2007-ST in respect of service tax paid by them on export goods was allowed by the original adjudicating authority and the Commissioner took up the revision of the same. After considering the submissions of the responde....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....pondent relies upon the decision of the Tribunal in the case of Ramdev Food Products vide order No. A/861-863/WZB/HAD/2010 dated 30.6.2010 to submit that the refund of THC, Repo charges etc. objected by the Revenue above are admissible. As regards fumigation charges, he would submit that it is legal requirement to provide fumigation for the goods supplied by them and therefore, written agreement s....