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2012 (9) TMI 737 - CESTAT, AHMEDABADRefund claim of service tax paid on terminal handling charges - rejection on ground that terminal handling charges was not one of the services mentioned in Notification No.41/2007-ST - also rejected on the ground that it was filed beyond six months prescribed under notification No.41/2007 - Held that:- Tribunal in assessee's own case for earlier year has held that refund of service tax paid on terminal handling charges in case of exports is admissible. As regards limitation, since the department itself has taken the view that claim submitted after 07.07.09 have to be considered under Notification No.17/2009-ST, the submission of the assessee that authorities erred in considering the refund claim under notification No.41/2007 and when the benefit was available under notification No. 17/2009, the same should have been extended especially when it was claimed in reply to the SCN and before the Commissioner (Appeals) in appeal, is accepted. Matter remanded to the original adjudicating authority - Decided in favor of assessee.
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