2016 (2) TMI 969

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....haru Bansal, Advocate, for the Respondent. ORDER [Order per : M.V. Ravindran, Member (J)]. - This appeal is filed by the Revenue against Order-in-Original No. Belapur/05/Tajola.R-IV/COMMR/ SLM/2010-11, dated 23-8-2010. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding the refund of the amount of service tax paid on 'Terminal Handling Charges....

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....er Charges' are not eligible for refund during the period October, 2008 to December, 2008 as they were not specified in notification. 4. We have considered the submission made by the ld. DR and perused the grounds of appeal. 5. We find that the Revenue has no case on merits as there is no dispute regarding the use of these services in export of the goods, discharge of service tax liabi....