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2012 (2) TMI 392 - AT - Service TaxRefund of service tax claimed on expenses incurred on road and rail and port handling and terminal charges for export of goods – denial of claim on ground of lack of evidences – stay petition - Held that:- Neither impugned order speak about non receipt of the goods at the port for export nor there is any evidence of not incurring handling and terminal charges when export remained undisputed. In the absence of contrary finding exporter should not be denied the benefit through rigidity of procedure – Decided in favor of assessee.
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