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2015 (3) TMI 1237 - CESTAT BANGALORE

2015 (3) TMI 1237 - CESTAT BANGALORE - 2016 (45) S.T.R. 446 (Tri. - Bang.) - Refund claim - N/N. 41/2007-ST dated 6.10.2007, as amended by subsequent Notification No.3/2008-ST dated 19.2.2008 - export of calibrated iron ore lumps - transportation of the said product from the mines to the port of export - the appellant has not fulfilled the condition No.(iii) of Sl. No.11 of the Notification inasmuch as the details of exporters invoice relating to export of the goods transported from mines to por .....

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uld be ascertained by broadly correlating evidence of transport and service tax paid on such transportation charges and quantum exported. - Inasmuch as the issue is decided, we set aside the impugned order and hold that the appellant is entitled to refund of the said service tax paid on transportation of the goods subject to verification. Inasmuch the lower authorities rejected the refund on the above legal issue and they have not gone into the verification of the said claims, which is requi .....

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R) for the Respondent. ORDER Per : ARCHANA WADHWA All the three appeals are being disposed of by a common order as they arise out of the same impugned order passed by Commissioner (A) and the issue involved is identical in all the three appeals. 2. The appellants are exporters of calibrated iron ore lumps. They paid service tax on the transportation of the said product from the mines to the port of export for different periods and subsequently claimed the refund of the said service tax in terms .....

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