2016 (7) TMI 47

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....peal is filed against the order in appeal dated 22.12.2009   in terms of which the service tax refund of Rs. 61,454/- for the period 1.1.2008 to 31.3.2008 under Notification No. 41/2007-ST was rejected on the following grounds: (i) Refund claim on THC charges, bills of lading charges, origin haulage charges, repo charges rejected on the grounds that same are not covered under Port serv....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e grounds mentioned in (i) to (iv) have been held to be untenable for rejecting the refund claims vide CESTAT Final order No. ST/A/53916-53918/16-CU dated 26.11.2015 in the case of Shivam Exports & Ors. Vs. CCE, Jaipur., SRF Ltd. Vs. CCE, Jaipur - 2015-TIOL-2241-DEL(CESTAT) and Final Order No. ST/A/54038-54068/14-CU dated 16.10.2014 in the case of Suncity Art Exports & Ors.    Ld. C....