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2017 (7) TMI 684 - AT - Service TaxRefund claim - N/N. 41/2007-ST dated 06.10.2007 - denial on the ground that Goods exported under claim for duty drawback, hence condition 1(e) of Notification No.41/2007-ST not satisfied - Held that: - in case of availment of draw back on specified services, the refund benefit contained in the Notification dated 06.10.2007 shall not be available to the claimant. However, the said condition was deleted by the Central Govt. vide N/N. 33/2008 dated 07.12.2008. Since, in the original Notification dated 06.10.2007, it has been clearly provided that availment draw back of service tax paid on specified services should not be considered for refund under the said Notification and in absence of any ambiguity regarding interpretation of the said phrase contained in the Notification dated 06.10.2007, it cannot be said that the amending Notification dated 07.12.2008 will have the retrospective effect and should be applicable for the refund claims filed prior to 07.12.2008. Therefore, the refund claim filed for the period 01.10.2008 to 06.12.2008 will not merit consideration. Refund claim - THC Charges, bill of lading charges, original haulage charges, repo charges etc. - denial on the ground that these are not covered under Port Services as the service providers are registered under different category and proof of deposition of tax under port services not produced - Held that: - it is an admitted fact on record that said services were used/ utilized by the appellant within the port of export for exportation of the goods. Thus, irrespective of the classification of service made by the service provider, the same should be considered as port service for the purpose of benefit of refund under Notification dated 06.10.2007 - the appellant should be eligible for refund of such charges paid by it for exportation of the goods. Refund claim - denial on the ground of non-submission of proper invoice, proof of payment of service tax and GTA services and accredition certificate issued by the competent agency - Held that: - we are remanding the matter to the original authority for verification of the documents to be produced by the appellant. Appeal allowed in part and part matter on remand.
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