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2015 (11) TMI 1575 - CESTAT NEW DELHI

2015 (11) TMI 1575 - CESTAT NEW DELHI - 2016 (42) S.T.R. 345 (Tri. - Del.) - Refund claim - allowed for the period Jan., 2008 to March, 2008 - Notification No. 41/2007, dated 6-10-2007 - Department contended that service tax paid on LDD and TSC charges paid by the respondent to CONCOR for keeping a loaded container in ICD beyond the initial free period did not pertain to GTA service but pertained to storage and warehousing service while refund has been sanctioned treating the same as part of GTA .....

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ore Assistant Commissioner, Central Excise Division, Indore who after considerable period advised that the claim should be filed before Assistant Commissioner of Central Excise of another Division which the respondent did on 10-6-2008. In these circumstances, it is not unreasonable on the part of lower authorities to treat the refund claim as having been filed with Revenue within the prescribed period of two months from the end of the relevant quarter. - Decided against the Revenue - ST/529/2009 .....

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ended that : (i) The issue of time bar has not been properly considered by Commissioner (Appeals) inasmuch as the refund claim was not filed within the prescribed time before the proper jurisdictional Deputy Commissioner/Assistant Commissioner of Customs. (ii) The refund of service tax paid on LDD and TSC charges paid by the respondent to CONCOR for keeping a loaded container in ICD beyond the initial free period did not pertain to GTA service but pertained to storage and warehousing service whi .....

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