2016 (12) TMI 1132

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....aharan, Advocate Present for the Respondent: Shri. H.C. Saini, D.R. PER: S.K. MOHANTY Rejection of refund claim field under Notification No.41/2007-ST dated 06.10.2007, as amended is the subject matter of present dispute. The ld. Commissioner (Appeals) vide the impugned order dated 06.08.2010 has denied the refund benefit on the ground that though, to and fro freight charges have been cla....

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....he appellant should merit consideration for refund, for the reason that the goods have been exported by the appellant. To support such stand, the ld. Advocate has relied on the decision of the Tribunal in the case of M/s Garware Polyester Ltd. vs. CCE, Aurangabad reported in 2011-TIOL- 988-CESTAT-Mumbai. He further submits that THC, BL charges, Inland Haulage Charges, documentation charges, SB, Pa....

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.... have heard the ld. Counsel for both sides and examined the appeal records. 5. I find that no separate freight has been mentioned on the bills raised by the transporter for transportation of goods from Pithampur to Port of Export. Rather, the invoice issued by the service provider mentioned the claim of to and fro freight charges. Since the freight charges are in connection with transportation ....