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2016 (8) TMI 1207 - CESTAT NEW DELHIRefund claim - Terminal Handling charges - denial on the ground that these are not port services - Held that: - Board’s Circular No. F. No. B-11/1/2000-TRU dated 09/07/2001 clarifies that Terminal Handling charges are covered within the category of ‘port services’ and since port service is one of the specified services under N/N. 41/2007-ST the refund has been allowed - appeal dismissed - decided against Revenue.
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