2017 (5) TMI 1391

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....i Kapil Vaish, Chartered Accountant 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 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....refund was disallowed is as follows:- Sl. No. Particulars Classification Amount in dispute (Rs.)   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....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....cedent rulings in the case of Marco Polymers Pvt. Ltd. and Sopariwala Exports and also in the appellants own case in Appeal No. ST/1516 & 1439/2010-ST[SM] vide Final Order dated 16.03.2017 in favour of the appellant. As regards Terminal Handling 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 subs....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....er, the Board had clarified that Notification No.17/2009-ST simplifies the refund scheme. The nature of the benefit given to the exporters remains as it was under Notification No.41/2007-ST. Further, the new notification does not bar its applicability to exports that have taken place prior to its issuance. Therefore, the scheme prescribed under Notification No.17/2009-ST would be applicable even f....