2015 (7) TMI 99

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....the impugned order wherein refund claim has been rejected by the lower authorities on the premise that the appellant has not complied with the condition of the Notification No. 41 /2007-S.T., dated 6-10-2007. 2. The brief facts of the case are that the appellant filed a refund of the input service credit paid by them on the services namely Terminal Handling Charges, CHA and banking charges. The l....