2013 (7) TMI 458

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....ner (AR) This is an appeal filed by M/s. Hind Aluminium Industries Ltd. (hereinafter referred to as appellants) filed against the Order-in-Appeal No.BR/30/2012 dated 26/7/12. 2. The brief facts of the case are that appellant filed a refund claim of Rs. 5,32,620/- on 18.3.2009 under the Notification NO. 41/2007 dated 6.10.2007 in respect of Service Tax paid by them for Port services utilized ....

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....thin a period of six months from the date of exports and there is no condition that refund shall be available only in respect of input services availed within six months prior to the date of exports. It is submitted by the appellant that they were denied the refund claim filed on 18.3.2009 in respect of exports made on 3 rd December 2008 and refund claim is therefore within time limit and accordin....

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....in the Notification 41/2007. Description in column 3 shows as "services provided for export of said goods" and there is no other condition attached in respect of the Port services". I also find that Clause (a) of the Notification reads as under:-    "The exemption shall be claimed by the exporter of the goods for the specified services received and used by the exporter for export of t....