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2017 (7) TMI 291 - CESTAT NEW DELHIRefund claim - various services like original document, manual documentation, business auxiliary service, business support service, express release fees and B.L. charges etc. - denial of refund claim on the ground that these are not port services - Held that: - In case of similar issue the Tribunal in the case of Pacific Exports V/s CCE Ahmadabad [2011 (2) TMI 369 - CESTAT, AHMEDABAD] has observed that Revenue should examine invoices/other documents to find out if Service Tax was paid in the relevant budget head of port services or not - matter requires fresh consideration. Refund claim - denial on the ground that it was a claim of VAT instead of Service Tax - Held that: - The appellant submits that it was a typographical error in the invoice and actually it is Service Tax amount. When it is so, this matter also needs fresh examination at the end of Original Adjudicating Authority, who shall examine the matter afresh after giving opportunity of personal hearing to the appellant. Appeal allowed by way of remand.
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