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2018 (2) TMI 1813
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....ndent. ORDER The appellant is in appeal against the impugned order wherein the refund claim filed by them under Notification No. 41/2007, dated 6-10-2007 has been denied. 2. The facts of the case are that the appellant is exporter of goods which is not in dispute. During the export of goods, the appellant received certain services in the nature of Bill of Lading charges and Inland Haulage....
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....s not entitled to claim refund. 5. Heard the Ld. AR and perused the records. 6. On perusal of the records, I find that the service provider has raised an invoice on the appellant showing the services namely BL Charges and IHC which has been explained by the appellant that these charges have been paid by the appellant for Bill of Lading and Inland Haulage charges. Further, in the invoice, the....