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2017 (7) TMI 991 - AT - Service TaxRefund claim - N/N. 41/2007-ST dated 10.06.2007 - rejection on account of time bar - Held that: - the similar issue came up before this Tribunal in the case of Gran Overseas Ltd. [2017 (1) TMI 234 - CESTAT NEW DELHI] wherein this Tribunal has held that the time limit prescribed in notification issued from time to time is to supplement the provision of mere act - the clarifications given by the CBEC vide Circular dated 12.03.2009 is merely a clarification and the same is applicable retrospectively - the refund claims filed by the appellants are within period of limitation - refund allowed. Refund claim - clearing and forwarding services - CHA Services - denial on the ground that the services are not port services - Held that: - these services are related to the CHA services and not clearing and forwarding services and they have wrongly mentioned as clearing and forwarding services. It is fact on record that these services received from the CHA - refund allowed. Refund claim - services relating to collection of foreign exchanges - Held that: - the service tax was collected by the bank for realization of export proceeds and vouchers were issued by the bank. Therefore, there is no dispute about export of goods and charges collected by the bank for realization of export proceeds. Thus, refund claim is not deniable for the procedural lapses, if any and the same should be allowed. Refund claim - cleaning services - technical testing and analysis services - Held that: - since the appellant is not pressing for refund on this ground, the same is rejected. Refund allowed - appeal allowed - decided in favor of appellant.
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