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2012 (7) TMI 739 - AT - Service TaxDenial of refund claim - condition No.(iii) of Notification No. 41/2007-S.T. dated 6.10.2007 as amended by Notification No. 3/2008-ST dated 19.2.2008, i.e. posting of exporter's invoice and corresponding Shipping Bills on the consignment notes/lorry way Bills had not been done - Held that:- As the exported goods are transported from the appellant's factory to Kakinada Port directly and considering peculiar nature of the goods, the entire consignments covered by one Shipping Bill cannot be transported by a single lorry, as an export consignment is in the order of 6000 to 8000 tones. Therefore, it requires to be aggregated at the port premises before the Shipping documents are prepared - as the fact of exports is not being disputed it cannot be the case that the goods are exported from Kakkinada Port without being transported from the factory of the appellants as claimed by them, therefore the compliance of Condition No. (iii) should be ascertained by broadly correlating the evidence relating to transport and service tax paid on such transport charges and the quantity exported. Claim for refund of service tax on Godown rent may also be considered afresh after ascertaining the veracity of the claim of reimbursement by the appellants - matter remanded to the original authority for fresh consideration.
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