2017 (1) TMI 235

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..... goods, the department was not correct in rejecting the refund claims - appellant eligible for refund - appeal allowed - decided in favor of appellant. - ST/85094/13-Mum - A/94156/16/STB - Dated:- 11-11-2016 - Mr. M.V. Ravindran, Member (Judicial) And Mr. C.J. Mathew, Member (Technical) Shri R.V. Shetty, Advocate, for Appellant Shri B. Kumar Iyer, Superintendent (A.R.), for Respondent .....

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..... documentation charge, terminal handling charge, and surrender charges. On deeper consideration, we find that both the lower authorities have come to an erroneous conclusion, in as much as there is no dispute that the appellant has utilised the services from various service providers, for exports of goods. It is also undisputed there was export of goods. We find that if there is a findings that the .....

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