2017 (7) TMI 446

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....e ground taken by the Revenue for denial of refund claim on these services under notification 41/2007-ST dated 06.10.2017, as the Terminal Handling Charges and Bill of Lading charges are not the part of port services and the appellant has failed to provide the documentation with regard to transportation of goods from their factory to ICD as actual service provider has not provided the service to the appellant. 3. Heard the parties 4. All the issues are dealt as under: (A) Denial of refund on account of that the appellant have claimed duty drawback: I find that as per the observations by the Director of Drawback, Ministry of Finance, Department of Revenue, which has clarified that while calculating the amount of drawback, t....

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....ied to the appellants claimed duty drawback. (B) Denial of Refund claim for Terminal Handling Charges and Bill of Lading Charges: 5. The issue is dealt by this Tribunal in the case of M/s Orient Craft Limited vide Final Order No.60821-60835/2017 dated 04.05.2017 wherein, this Tribunal held that the refund claim for Inland Haulage Charges and Terminal Handling Charges are covered in the decision of Mittal International reported in 2017 (3) TMI 1512- CESTAT, Chandigarh, wherein this tribunal observed as under: 13. Further, I find that the refund claim was denied on the ground that the services received by the appellant, namely, terminal handling charges, documentation charges, bill of lading charges are the services in th....