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2011 (6) TMI 689 - AT - Service TaxRecovery of refund granted earlier - freight paid towards transport of goods by road for export - denial on account of nexus - Held that: - only from the custodians, the empty containers can be obtained and get the goods stuffed and they can be sent either to ICD/CFS back for onward export through gateway port or to the gateway port/airport directly depending on the transport system. Getting empty containers is an indispensable activity in the process of export from the place of removal - the expression used in N/N. 41/2007 “in relation to transport of export goods” is wide enough to cover event of transport of empty containers from the yard to the factory for stuffing the goods - refund rightly granted - appeal rejected - decided against Revenue.
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