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2015 (3) TMI 1102 - CESTAT MUMBAI

2015 (3) TMI 1102 - CESTAT MUMBAI - 2015 (40) S.T.R. 562 (Tri. - Mumbai) - Denial of refund claim - user of services in export of goods - appellant has not fulfilled the conditions stipulated in Notification No.41/2007-ST dated 06/10/2007 - Held that:- question of time bar would not arise in the present case as the extended time limit would be available to the appellant and therefore, rejection of claim on account of time bar is not sustainable in law. As regards the various conditions stipulate .....

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er. The appellant also is directed to co-operate with the department in submission of the documents of exports undertaken by them - Decided in favour of assessee. - APPEAL No.ST/860 & 861/12 - Final Order Nos. A/730-731-WZB/2015/SMB - Dated:- 20-3-2015 - Mr. P.R. Chandrasekharan, Member (Technical) For the Petitioner : Shri.Keval Shah, CA For the Respondent : Shri.S.V. Nair, Asst. Comm. (AR) ORDER 1. The appeals arise from Order-in-Appeal No.BR/55-56/2012 dated 20/09/2012 passed by Commissioner .....

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e bar and the other on account of non-submission of documents satisfying various conditions stipulated in No.41/2007-ST. As far as the rejection on account of time bar is concerned, the learned Consultant submits that the time limit of six months stipulated in Notification No.41/2007-ST has been subsequently extended to one year vide Notification No.17/2009-ST dated 07/07/2009. In view of extension of time limit of one year from the date of export the appellants claim is well within the time st .....

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and Business Auxiliary Service. In respect of these services, various conditions have been stipulated in the above said notification. For eg., as far as the CHA services are concerned it is stipulated that the CHA should indicate the shipping bill number, description of goods, export invoice number and date, details of charges calculated by the CHA and so on. The learned consultant has given a few sample invoices issued by the CHA in this regard and also the invoices issued by the exporter from .....

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