2018 (3) TMI 191

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....al The appellant is in appeal against the impugned order wherein refund claim filed by them under Notification No.17/2009-ST dated 7.7.2009 and 41/2007-ST dated 6.10.2007 has been denied. 2. Heard the parties. 3. Refund claim has been denied on the following services viz. Custom House Agent service and terminal handling charges services and it is also held that the refund claim is barred ....

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....id Notification as well as clarification issued by the Board. We are of the view that the clarification issued by the Board is in the nature of a benefit extended to the assessees. It is to be viewed as relaxation of the conditions prescribed under Notification No.17/2009-S.T., even though a one time measure. We find that in the present case the exports have taken place prior to the issue of the N....

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....will need to be re-considered by the original authority at the time of considering the refund claim." 5. Admittedly, the refund claim is filed by the appellant within time limit prescribed as per Notification No.17/2009 dated 7.7.2009. In that circumstances, I hold that the refund claim filed by the appellant is within time. In that circumstances, on the ground of limitation, the refund claim c....

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.... refund in terms of Notification dated 6.10.2007. Therefore, relying on the decision in the case of Dolphins Knit Pvt. Ltd. (supra), I hold that on terminal handling charges, the appellant is entitled to claim refund as the said services has been availed by the appellant at port and do qualify for port services. 7. With regard to refund claim on CHA service, the main contention of the Revenue i....