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2016 (10) TMI 282 - AT - Service TaxRefund claim - C&F charges - goods exported earlier at which time there was no eligibility for refund, and refund application was submitted on a subsequent date by which time refund became eligible - Held that:- it is found that the issue in contention here has been examined in detail by the Tribunal in the appellant s own case [2013 (9) TMI 144 - CESTAT AHMEDABAD], and in the case of East India Minerals Ltd vs. Commissioner of Central Excise, Customs & Service Tax, Bhubaneswar [2012 (8) TMI 22 - CESTAT, KOLKATA]. The Tribunal has also examined the issue in WNS Global Services (P) Ltd. [2008 (1) TMI 94 - CESTAT, MUMBAI]. The decision in the WNS Global Services (P) Ltd. Case (supra) was upheld by the Hon’ble High Court of Bombay [2011 (2) TMI 503 - BOMBAY HIGH COURT]. The decision of the Tribunal in the case of Gujarat Ambuja Export Ltd. [2015 (11) TMI 239 - CESTAT MUMBAI] has not examined that the issue in contention in detail. Therefore, the contention of the Revenue cannot be accepted. We find that the issue is settled in favour of the appellants by the above decisions, especially by the decision in their own case. The Hon’ble jurisdictional High Court of Gujarat in the case of Mundra Port & Special Economic Zone Ltd. [2010 (5) TMI 483 - GUJARAT HIGH COURT] has laid down the principle that the earlier decision by the Tribunal in their own case, on the same issue which has reached finality would be binding. At this juncture, the appellants fairly submits that in relation to the refund of C&F charges would not be eligible to the appellants, as the provisions enabling refund of the same was made effective from 01.04.2008 only, whereas the instant refund claim is for a period prior to the said date. - Appeal disposed of
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