2023 (12) TMI 951

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....rvices and claimed refund of service tax paid under the Notification No.17/2009-ST dt. 7.7.2009. The authorities below sanctioned the refund claim in respect of certain services however, rejected the refund claim in respect of transportation charges claimed by the appellant from the factory to the port utilized for export of goods. Against such order, the appellant filed appeals before Commissioner (Appeals) who vide order impugned herein upheld the rejection of refund claim. Aggrieved, the appellant is now before the Tribunal. 2. Ld. Counsel Sri Bharat R. Srinvas appeared and argued the matter. It is submitted that as per Notification No.17/2009-ST dt. 7.7.2009 the table provides the conditions to be satisfied. As per Sl.No.6 of the Tab....

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....tion charges have been given in detail. The adjudicating authority has refused to apply Board's circular and has held that the notification prevails over the Board's circular. It is submitted that the Board's circular is binding on the department. The said clarification is issued due to the difficulties faced by the exporters in obtaining lorry receipts from transporters and for complying with the conditions of the notification strictly. 5. Ld. counsel also adverted to the Annexure to the show cause notice and submitted that in the SCN itself the department has given the details of the transportation charges. When the department does not dispute the utilization of the services or the payment of transportation charges, the ref....