TMI Blog2018 (5) TMI 401X X X X Extracts X X X X X X X X Extracts X X X X ..... es etc. after giving proper opportunity to the respondent to defend their case - matter on remand. Refund claim of ₹ 1,50,396/- - Held that: - the adjudicating authority has gone by presumption in arriving at the amount for transport of empty containers from ICD to the factory for export goods - refund cannot be denied on presumption - refund allowed - decided against Revenue. Part matter on remand - partly decided against Revenue. - E/4079/2010-EX[SM] - FINAL ORDER NO.62011/2018 - Dated:- 13-3-2018 - Mr. Devender Singh, Member (Technical) Present for the Appellant(s): Mr. G.M. Sharma, A.R. Present for the Respondent(s): Mr. Amarinder Singh, Advocate ORDER Per : Devender Singh The Revenue is in appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the adjudicating authority. 3. On the other hand, Ld. Advocate for the respondent submits that the department has wrongly relied on the registration of service provider, which is not relevant factor as has been held by this Tribunal in the case of Natural Slate Sandstone Exports Pvt Ltd. vs. CCE, Jaipur-I - 2016 (45) STR 300 (Tri.-Del.) . He also argued that there was no dispute on transport of export goods from their factory to ICD. He relied upon the Board s Circular dt.12.03.2009 on this subject, wherein he contended that verification of the registration certificate was not held as necessary. On the second issue, Ld. Advocate stated that the basis of breakdown of ₹ 3,07,092/- into the portion pertaining to freight from fact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e order of Commissioner (Appeals) is not sustainable and the appeal of the Revenue is allowed on the first issue and the matter is remanded back to the Ld. Commissioner (Appeals) for re-adjudication on the issue of refund of THC charges, BL charges, IHC administrative charges etc. after giving proper opportunity to the respondent to defend their case. The Commissioner (Appeals) will also keep in view the judgments of this Tribunal cited by the Ld. Advocate for the respondent. 6. On the second issue , involving refund claim of ₹ 1,50,396/- I find that the adjudicating authority has gone by presumption in arriving at the amount for transport of empty containers from ICD to the factory for export goods. I also find that the matter ..... X X X X Extracts X X X X X X X X Extracts X X X X
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