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2016 (9) TMI 140 - AT - Service TaxRefund claim – export of goods - 100% exporter - notification number 41/2007-ST – specified services – terminal handling charges – bill of lading charges – inland haulage services – clearing and forwarding agent services – time bar – Held that: - all the services are entitled to the refund of the service tax paid on them in terms of the notification number 41/2007-ST. The lower authorities would re-quantify refund amounts falling within the limitation period – matter remanded – appeal disposed off – decided in favor of appellant.
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