TMI Blog2014 (2) TMI 1188X X X X Extracts X X X X X X X X Extracts X X X X ..... n rejected by the lower authorities has beyond limitation of one year as provided in notification the said orders needs to be upheld and I do so. - However, refund in respect of terminal handling charges allowed following the decision of [2014 (11) TMI 973 - GUJARAT HIGH COURT] - Decision in the case of COMMISSIONER OF CENTRAL EXCISE Versus AIA ENGINEERING PVT. LTD. [2015 (1) TMI 1044 - GUJARAT HI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... S.T., dated 7-7-2009. The Adjudicating Authority rejected the entire refund claim holding that the appellant-assessee is not eligible for such refund. On an appeal filed by the appellant, the First Appellate Authority had allowed the appeal and held that the appellant-assessee is eligible for the refund of Service Tax paid by them for the export of the consignments made by them except in the case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 014 (35) S.T.R. 741 (Guj.)]. It is also noticed that the Appeal No. 755 of 2012 is decided by the Hon ble High Court of Gujarat in an appeal filed by the Revenue against the Order passed by the Tribunal where the Tribunal in respect of the very same assessee granted refund of Service Tax on the same services in question. On perusal of the said orders of the Hon ble High Court in Tax Appeal No. 755 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Revenue appeals, I find that judgment of Hon ble High Court of Gujarat as cited hereinabove squarely covers the issue in favour of the assessee. 5. In my view when there is no dispute as to export of goods and the services were received in relation to such export of goods and there being evidence of discharge of Service Tax liability by the Service provider procedural aspects cannot be a re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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