2017 (5) TMI 1391

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....t for Appellant Shri D.K. Deb, Assistant Commissioner (AR), for Respondent ORDER The present appeals are filed by the appellants-assessee against Order-in-Appeal Nos. 211-213-ST/MRT-II/2009 dated 31/07/2009 & 22-23-ST/MRT-II/2010 dated 29/01/2010 passed by Commissioner of Central Excise & Customs (Appeals), Meerut-II. 2.   The issue in these appeals is that the dispute regarding the ....

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....   i) Terminal Handling 65(105)(zn)           ii) Empty Container Offloading 65(105)(zn)           iii) Transport Charges of Container ICD Delhi to Dadri   65(105)(zzp) 467717 563169 520441 422397 648035 iv) Documentation Charges 65(105)(zn)           v)  Custom House ....

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....ling Charges, the only objection taken in the impugned order for disallowance, prior to issue of the Notification No.17/09-ST dated 07th July, 2009, which substituted the earlier Notification No.41/2007-ST. Learned Counsel for the appellant stated that the CBEC had issued Circular No.354/256/2009-TRU dated 1st January 2010, clarifying that the refund based service tax exemption scheme available to....

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....licability to exports that have taken place prior to its issuance. Therefore, the scheme prescribed under Notification No.17/2009-ST would be applicable even for such exports, subject to conditions that (a) refund claims are filed within the stipulated period of one year, and (b) no previous refund claim has already been filed under the previous notification. 6.   Accordingly, I find th....