2017 (7) TMI 61

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....R PER: S.K. MOHANTY Rejection of refund claim filed under Notification No.41/2007-ST dated 06.10.2007 is the subject matter of present dispute. Reasons for rejection are as follows:- (a) Refund claim on THC charges, bills of lading charges, origin haulage charges, repo charges are not covered under Port Services, as the service providers are registered under different category and proof o....

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....nt are that the Tribunal in the following cases has allowed the refund benefit, in terms of Notification dated 06.10.2007:- i). Final Order No.ST/A/53916-53918/16-CU dt. 26.11.2015 passed by Tribunal in the case of Shivam Exports & Ors. Vs. CCE, Jaipur. ii). SRF Ltd. Vs. CCE, Jaipur 2015-TIOL-2241-DEL (CESTAT) iii). Final Order No.ST/A/54038-54068/14-CU dt. 16.10.2014 passed by Hon'bl....

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.... and thus, the refund cannot be denied. He also relies on the Final Order No.ST/A/50569-50585/2017 - SMB dated 27.01.2017, wherein under identical set of facts, this Tribunal has extended the refund benefit to the appellant. With regard to Sl.No.6 & 7 above i.e. cleaning activity and technical inspection and certification service, the Consultant is not pressing for refund on those services. 4. ....

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....uld be available in terms of Notification dated 06.10.2007. The issue is squarely covered by the precedent decisions of this Tribunal relied upon be the ld. Consultant for the appellant. 7. As regard the proper document for claiming of refund, I find that the authorities below have denied the refund claim on the ground that debit note is not the proper document, in terms of Rule 4 A and 4 B of ....