TMI Blog2012 (7) TMI 739X X X X Extracts X X X X X X X X Extracts X X X X ..... it requires to be aggregated at the port premises before the Shipping documents are prepared - as the fact of exports is not being disputed it cannot be the case that the goods are exported from Kakkinada Port without being transported from the factory of the appellants as claimed by them, therefore the compliance of Condition No. (iii) should be ascertained by broadly correlating the evidence relating to transport and service tax paid on such transport charges and the quantity exported. Claim for refund of service tax on Godown rent may also be considered afresh after ascertaining the veracity of the claim of reimbursement by the appellants - matter remanded to the original authority for fresh consideration. - 547 & 549 of 2010 - 838 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax paid on Godown rent) relating to the period January 2009 to March 2009 stands rejected. The orders of the original authority stands upheld by the Commissioner (Appeals). 4.1 The learned Advocate for the appellants submits that the goods meant for exports have to be transported on a number of days to the Kakkinada Port and stored in the warehouse at the Port. After the stock accumulated a considerable exportable quantity of above 6000-8000 tones, the said quantities were being exported. The refund claims stand rejected on the ground that the condition No. (iii), namely posting of exporter's invoice and corresponding Shipping Bills on the consignment notes/lorry way Bills had not been done. He submits that this is purely a case of proc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ovided to an exporter in relation to transport of export goods directly from the place of removal to inland container depot or port or airport, as the case may be, from where the goods are exported. (i) export goods are transported directly from the place of removal to inland container depot or port or airport, as the case may be, from where the goods are exported. ii) Invoice issued by the exporter in relation to export goods shall indicate the same of the inland container depot or port or airport from, where the goods are exported. iii) details of exporter's invoice relating to export goods are specifically mentioned in the lorry receipt and the corresponding shipping bill. iv) exporter shall declare in the refund claim indica ..... X X X X Extracts X X X X X X X X Extracts X X X X
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