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2016 (3) TMI 1179 - CESTAT, NEW DELHIRefund claim - terminal handling charges - bill of lading charges - origin haulage charges - repo charges - rejection on the ground that the services are not covered under the category of port services - whether debit notes can be considered to be proper invoices? - Held that: - the refund claims which are otherwise admissible to the assessee in terms of said N/N. 41/07, cannot be rejected on the grounds raised by the Revenue - refund allowed - appeal allowed - decided in favor of appellant.
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