2015 (7) TMI 631

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Full Text of the Document

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.... Rep., for the Respondent. ORDER The present dispute of Revenue is that whether the Service Tax suffered on cargo handling service at the time of export of goods shall be simultaneously refunded when there is a drawback claim on the input suffering Excise duty is made by the respondent. Revenue disputes that two claims cannot be allowed. 2. Respondent says that drawback is against cr....