TMI Blog2011 (6) TMI 230X X X X Extracts X X X X X X X X Extracts X X X X ..... at certain conditions which are essential and procedural conditions, and are rectifiable defects, does not stand fulfilled by the appellants - The appellant s submission is that the above technical omissions referred to by the lower authorities, cannot be made the basis for denial of substantial benefits - They submit that they are in a position to establish that the said input services are eligib ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... OR charges amounting to Rs. 51,196/- was allowed by the original adjudicating authority. However, the refund claims on account of input services lime THC, Repo Charges, B/L Charges, Fumigation Charges, Transportation charges/freight, Courier Agency, CONCOR charges and export bill collection charges were rejected by him. Being aggrieved with the said order of original adjudicating authority, the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot fulfil the conditions of the notification, refund is not admissible. In the case of commission paid to banks, he observed that the said service was notified in the Notification No. 17/2008-ST dated 01.4.2008 and inasmuch as the appellants have exported their goods prior to the said date, refund is not admissible. He accordingly, rejected the appeal. Hence the present appeal. 2. Learned advo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase, Commissioner has observed that certain conditions which are essential and procedural conditions, and are rectifiable defects, does not stand fulfilled by the appellants. The appellant s submission is that the above technical omissions referred to by the lower authorities, cannot be made the basis for denial of substantial benefits. They submit that they are in a position to establish that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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