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2015 (3) TMI 1237 - AT - Service TaxRefund claim - N/N. 41/2007-ST dated 6.10.2007, as amended by subsequent Notification No.3/2008-ST dated 19.2.2008 - export of calibrated iron ore lumps - transportation of the said product from the mines to the port of export - the appellant has not fulfilled the condition No.(iii) of Sl. No.11 of the Notification inasmuch as the details of exporters invoice relating to export of the goods transported from mines to port of export do not stand mentioned in the lorry receipts - Held that: - reliance placed on the decision of the case of Jumbo Mining Ltd. vs. CCE, Hyderabad [2012 (7) TMI 739 - CESTAT, BANGALORE], where it was held that as the consignments are of huge quantum, they cannot be transported by a single lorry and are required to be aggregated at the port premises before shipping documents could be prepared. In such circumstances, strict compliance of the above condition cannot be made and the same should be ascertained by broadly correlating evidence of transport and service tax paid on such transportation charges and quantum exported. Inasmuch as the issue is decided, we set aside the impugned order and hold that the appellant is entitled to refund of the said service tax paid on transportation of the goods subject to verification. Inasmuch the lower authorities rejected the refund on the above legal issue and they have not gone into the verification of the said claims, which is required to be done at the level of original adjudicating authority. We, accordingly, set aside the impugned order and allow the appeals and remand the same to the original adjudicating authority for the sole purpose of verification of the assessees claim.
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