TMI Blog2017 (6) TMI 472X X X X Extracts X X X X X X X X Extracts X X X X ..... and on port services the appellant is entitled for refund claim under N/N. 41/2007 - refund allowed. Custom House Agent Service - Goods Transport Agency Service - denial on the ground that the appellant is claiming drawback against the exported goods - Held that: - the said refund claim cannot be rejected on the ground that as the services used in export of goods have not been taken care to ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Terminal Handling Charges, Custom House Agent Service, Goods Transport Agency Service for export of goods. The appellant filed refund claims under Notification No. 41/2007 ibid. The same were rejected on the ground that Terminal Handling Charges are not port service and not covered under the said notification as specified services. With regard to denial of refund for the services namely: Custom Ho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filed by them. 5. With regard to the other issue namely denial of refund on Custom House Agent Service and Goods Transport Agency Service, the refund has been denied on the ground that the appellant has claimed drawback, therefore, the refund is not applicable. In fact, the said refund claim cannot be rejected on the ground that as the services used in export of goods have not been taken care ..... X X X X Extracts X X X X X X X X Extracts X X X X
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