TMI Blog2017 (5) TMI 1391X X X X Extracts X X X X X X X X Extracts X X X X ..... ar, hence allowed. Refund claim - Terminal handling charges - Empty Container Offloading Charges - Transportation Charges (from ICD Delhi to ICD Dadri) - Documentation Charges - Held that: - CBEC had issued Circular No.354/256/2009-TRU dated 1st January 2010, vide which the issue no longer survives and the appellant is accordingly held entitled to refund on all the services including Custom House Agent Services. Appeal allowed - decided in favor of appellant. - ST/9-11 & 867-868/2010-ST[SM] - FINAL ORDER NO-70380-70384/2017 - Dated:- 3-4-2017 - Mr. Anil Choudhary, Member (Judicial) Shri Kapil Vaish, Chartered Accountant for Appellant Shri D.K. Deb, Assistant Commissioner (AR), for Respondent ORDER The present app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... articulars Classification Amount in dispute (Rs.) i) Terminal Handling 65(105)(zn) ii) Empty Container Offloading 65(105)(zn) iii) Transport Charges of Container ICD Delhi to Dadri 65(105)(zzp) 467717 563169 520441 422397 648035 iv) Documentation Charges ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .17/09-ST dated 07th July, 2009, which substituted the earlier Notification No.41/2007-ST. Learned Counsel for the appellant stated that the CBEC had issued Circular No.354/256/2009-TRU dated 1st January 2010, clarifying that the refund based service tax exemption scheme available to the exporters vide Notification No.41/2007-ST was replaced during Budget 2009 by Notification No.17/2009-ST. One of the conditions appearing in clause (f) para 2 of the Notification No.17/2009-ST, is that claim for refund shall be availed within one year from the date of export of the said goods. Doubts have been expressed whether the applicability of this notification would be only with respect to such exports which have taken place after the issuance of this ..... X X X X Extracts X X X X X X X X Extracts X X X X
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