2017 (6) TMI 472

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..... ORDER The appellant is in appeal against the impugned orders wherein the refund claim filed by them under Notification No. 41/2007-ST dated 06.10.2007 has been denied by the lower authority. 2.   The brief facts of the case are that the appellant is an exporter and used certain services namely: Terminal Handling Charges, Custom House Agent Service, Goods Transport Agency Service for ex .....

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..... 382/2017 dated 13.03.2017, wherein it has been held that the Terminal Handling Charges falls under the category of port services and on port services the appellant is entitled for refund claim under Notification No. 41/2007, therefore, I hold that on Terminal Handling Charges, the appellant is entitled for refund claim as filed by them. 5.   With regard to the other issue namely denial .....

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