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2017 (1) TMI 235 - AT - Service TaxRefund claim - N/N. 41/2007 - Service Tax paid under the category of ‘port services’ on documentation charge, terminal handling charge, surrender charges - Held that: - if there is a findings that there was export of goods and services utilised were in respect of the very same exported goods, the department was not correct in rejecting the refund claims - appellant eligible for refund - appeal allowed - decided in favor of appellant.
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