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TMI Blog2016 (11) TMI 1003X X X X Extracts X X X X X X X X Extracts X X X X ..... riod, the assessee had filed the refund application for Rs. 33,33,715/- under Notification No. 41/07-ST dated 6.10.2007. The said refund application was allowed by the Jurisdictional Assistant Commissioner of Central Excise of Service Tax vide order dated 17.07.2008. The said order was reviewed by the Commissioner of Central Excise and the impugned order dated 9.07.2010 was passed by him. In the said review order, out of the sanctioned refund amount of Rs. 33,33,715/-, proceedings initiated for recovery of Rs. 15,46,270/- were dropped and the balance amount of Rs. 17,87,445/- was ordered for recovery. The reasons assigned for recovery of such amount are that the taxable service namely, Terminal Handling Charges is not confirming to the port ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r submits that identical issue has already been settled by this Tribunal in the case of East India Minerals Ltd. vs. CCE & ST, Bhubaneswar reported in 2012 (27) STR 18 (Tri. Kolkata). 3.2 With regard to testing and analysis service, the Ld. Advocate has submitted the certificate showing the agreement entered into between the assessee and the overseas buyers. Thus, he submits that since the agreement was entered between the assessee and the overseas buyer, the condition of Notification dated 6.10.2007 has been duly complied with for grant of refund. 3.3 With regard to the grounds raised in the Revenue s appeal, the Ld. Advocate submits that there is correlation between transportation of goods from the factory to the port of export, which w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntical situation, this Tribunal in the case of East India Minerals Ltd. (supra) has allowed the refund claim to the appellant. The relevant portion in the decision is extracted herein below. "Following the ratio of the above cited decisions, and the Board s circular, and also keeping in view the objective of the Government policy to encourage exports and not to burden the export goods with domestic taxes, we are of the view that the impugned refund claims should be allowed, if otherwise due, since on the date of filing the claims, the requirement of the notification has been satisfied and the service taxes paid in respect of GTA services used for transport of the impugned goods for export from place of removal to the port have become refu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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