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2012 (6) TMI 392 - CESTAT, AHMEDABADRefund claim filed under Notification No. 41/2007-ST rejected - THC refund claim rejected as service provider was not authorized by the Port – Held that:- In the case of Ramdev Food Products Pvt. Limited [2011 (3) TMI 1256 (Tri)] it has been concluded that refund cannot be denied on the ground that service provider has not been authorized by Port - order rejecting the TCH and repo charges cannot be sustained. Refund claim rejected as service provider was registered under the category of BAS/ BSS – Held that: - Going through invoices it is not possible to make out which category the service provider has been registered - no evidence to show that service tax of which refund claim was made was the service tax paid on the BAS/ BSS which are not covered by the notification - in the absence of any specific clarification and merely on the basis of observations rejection of refund cannot be sustained. Refund claim on documentation charges rejected as being BAS/ BSS or Port Service – Held that: - The documentation charges have been charged by the CHA of the appellant and there is no indication as to which service has been provided - in the absence of any specific detail the presumption would be that service provided is relating to CHA which is one of the services notified under Notification No. 41/2007. Refund claim on GTA service rejected - Revenue stand one of conditions of admitting details of export invoice relating to export goods specifically mentioned in the LR and corresponding shipping bill has not been fulfilled – assessee contention that while admitting that export invoice details has not been given in the LR, co-relation is possible since the factory invoice number is mentioned in the export invoice and ARE-1- Held that:- The notification requires the export invoice number to be mentioned in the LR and in the shipping bill – considering the case of Ramdev Food Products Pvt. Limited [2011 (3) TMI 1256 (Tri)] that this is a rectifiable defect and the appellant has to file a reconciliation statement that how export invoice can be linked with LR - matter is remanded back to original adjudicating authority for decide afresh.
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