2016 (8) TMI 1028

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....t is a 100% E.O.U. engaged in the manufacture and export of marble and granite slabs. The appellant had filed the refund    application under Notification No.41/07-ST dated 06.10.2007 in respect of the goods exported during the period from April to June, 2008. The refund application with regard to the taxable service, namely, port service, CHA service and GTA service were sought to be denied on the ground that the condition of the Notification read with Circular issued by the CBEC have not been complied with by the appellant. The Adjudication order passed in this regard culminated in the impugned order, upholding rejection of refund application. Hence, the present appeal before this Tribunal. 3. Shri Karan Sachdeva, ....

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....has been duly complied with for the purpose of refund of service tax paid there on. To support his stand that the benefit of refund in terms of Notification 41/2007 dated 06.10.2007 is available to the appellant, the Id. Advocate has relied on the judgment of Hon'ble Gujarat High Court in the case of Commissioner vs. Adani Enterprises reported in 2014 (35) S.T.R. 741 (Guj.) and also the decision of this Tribunal in the case of SRF Ltd. Vs. CCE, Jaipur-I reported in 2015 (40) STR 980 (Tri.-Del.). 4. On the other hand, Mrs. Suchitra Sharma, the Id. Commissioner, A.R. appearing for the respondent reiterates the findings recorded in the impugned order and further submits that since conditions enumerated in the Notification dated 06....