2017 (7) TMI 684

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....ed. The authorities below have denied the refund benefit of the following grounds. a) Goods exported under claim for duty drawback, hence condition 1(e) of Notification No.41/2007-ST not satisfied. b) Refund claim in respect of services of 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 of deposition of tax under port services not produced. c) Proper invoice not submitted (debit notes not prescribed documents). d) Non submission of proof of payment of service tax on GTA services. e) Cleaning activity- Fumigation of export container - accredition of service provider not produce. 3. The Ld. Consulta....

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....nterprises (Unit-I), Jodhpur. * Final Order No. ST/A/51948/2016-Cu (DB) dated 25.05.2016 passed in the case of Srinath Gum & Chemicals. * Final Order No.ST/A/52070/16-Cu (DB) dated 01.06.2016 passed in the case of Jainsons (India) Industries. * Final Order No.ST/A/53020-53021/2016-Cu (DB) dated 19.05.2016. passed in the case of Sun Art Exporters. 4. With regard to the issues concerning non-submission of documents, debit note are not prescribed documents and non-submission of proof of deposit of tax on the GTA Service, the Ld. Consultant submits that the said documents are available with the appellant and can be produced before the original authority for necessary verification. As regards cleaning activity, the ld. Consultant submits....