2017 (6) TMI 683

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....ORDER The appellants are in appeal against the impugned orders wherein the refund claim under Notification No. 41/2007 has been denied to the appellants for various grounds. Each issue is dealt separately: (A) As the appellant has claimed duty drawback, are they entitled for refund claim under Notification No. 41/2007 with regard to the services used for export of goods.   &n....

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....rminal Handling Charges as the same has been received for export of goods, therefore, the appellant is entitled for refund claim. (C)    Whether the contract is required for commission paid to the commission agent and consequently, refund claim can be denied on this ground:           Considering the fact that the it is not in disput....