2017 (11) TMI 609

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....te, for the Appellant. Shri Sandeep Kumar Singh, Deputy Commissioner (AR), for the Respondent. ORDER The issue in these appeals filed by the appellant-assessee a manufacturer of laminated sheets and also exports the same is, whether their refund claim under the provisions of Notification No. 41/2007-S.T. (as amended) with regard to consumption of services in the course of export mainly po....

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....y the show cause notice are handling, stevedoring, loading, unloading, tug hire and labour arrangement services, which is squarely falling within the scope of port services. Therefore, that cannot go out of ambit of the said service to entertain the refund claim of the appellant on such count. Accordingly, appeal is allowed with direction to grant the refund." 3. Now the only issue remains....

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....e date of export of said goods." Further for the purpose of this..... that the date of export shall be, deemed to have been exported on the date of on which the proper officer of Customs makes an order permitting clearance and loading of the said goods for exportation under Section 51 of the Customs Act, 1962. 4. Having considered the rival contentions I find that the explanation also s....