2016 (5) TMI 1289

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nt) for the Appellant Mr. Yogesh Agarwal, (DR) appeared for the Respondent Per R.K. Singh: Appeal is filed against Order-in-appeal dated 23.12.2009 in terms of which Service tax refund of Rs. 39,053 pertaining to period 1.10.2007 to 31.12.2007 were rejected on the following grounds. (i) Refund claim on THC charges, bills of lading charges, origin haulage charges, repo charges was rejec....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ns has held that grounds mentioned at Serial No. (i) & (ii) are not tenable grounds for rejecting refund claims under Notification No. 41/2007-ST. (i) Shivam Exports & Ors. Final Order No. ST/A/53916-53918/16-CU dated 26.11.2015, (ii) SRF Ltd. vs CCE, Jaipur 2015-TIOL-2241-DEL (CESTAT), (iii) Suncity Art Exports & Ors. Final Order No. ST/A/54038-54068/14-CU dated 16.10.2014. 4. Regardi....