2016 (10) TMI 917

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....llant Mr. Sachin Chitnis i/b. M/s. Aparna Hirandagi for the respondent ORDER P. C. 1. Having heard both sides, we find that this appeal, which was listed for directions, being fairly old, can be conveniently disposed of. 2. The substantial questions of law on which the appeal is stated to have been filed are to be found at pages 9 and 10 of the paper book. They read thus: (....

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....is "merchant exporter" and not "manufacturer exporter"? 3. The facts, which are not in dispute, are that the assessee is an exporter registered with the Service Tax Department. An order was passed on 2nd May, 2014 arising out of three refund claims filed by respondent assessee for various periods. The assessee relied upon Notification No. 41 of 2007. 4. Ms. Cardozo appearing in support of th....

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....the absolute proof that the very goods were all exported, then, the storage charges for the services, which have been rendered, chould have been made subject matter of the claim for refund. The refund of service tax paid on storage warehousing services was the claim and dealt with by the tribunal. There was insurance cover taken. Therefore, it is not a claim based on no material or a claim which d....