TMI Blog2010 (11) TMI 186X X X X Extracts X X X X X X X X Extracts X X X X ..... Under Notification No. 41/07-S.T., dated 6-10-07, they have filed the impugned refund claim for the proportionate amount of credit relating to the exported goods from their Mettupalayam unit. - Held that: the impugned input services are specifically listed in the impugned notification entitling the appellants to grant of refund of service tax paid on such input services, they should be given a se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x on the input services viz., CHA services, GTA services and Banking services from their Hyderabad office. However, as provided under Notification No. 41/07-S.T., dated 6-10-07, they have filed the impugned refund claim for the proportionate amount of credit relating to the exported goods from their Mettupalayam unit with the excise authorities having jurisdiction over the said unit. There is no d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lants can be reconsidered. 2. Heard the Ld. SDR. 3. After considering the submissions from both sides, I am of the view that since the exports made by the appellants are not in dispute and the impugned input services are specifically listed in the impugned notification entitling the appellants to grant of refund of service tax paid on such input services, they should be given a second chance t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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