TMI Blog2017 (11) TMI 609X X X X Extracts X X X X X X X X Extracts X X X X ..... refund under the N/N. 41/2007-S.T. (as amended)? - Held that: - all the services received till the goods reached the gateway, port or the port of export and/or loaded on the ship or aircraft for the purpose of export till such time, are allowable for exemption/refund under the provisions of N/N. 41/2007-ST (as amended) - refund allowed - appeal allowed - decided in favor of appellant. - ST/519/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... line at the port of export are covered under the port services or not and whether after the let export order is granted at the ICD, with the further services received up to the loading of the goods at the Gateway port whether refund is allowable on the same or not? 2. The learned counsel for the appellant urges that the issue is no longer res integra and in their own case in ST Appeal No. 1287/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xemption for Service Tax paid in respect of services and part of which have been rejected on the ground of limitation. The contention of the appellant was that the claim is not barred, as the let export order which is made at ICD, cannot be taken as the date of export because the goods under export have not yet reached the port of export or the gateway port. However, the learned Commissioner relyi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , .. are allowable for exemption/refund under the provisions of Notification No. 41/2007-ST (as amended). Accordingly, these appeals are allowed and the impugned Orders-in-Appeal are set aside, further directing the Adjudicating Authority to grant the refund to the appellants within a period of 45 days from the date of receipt of copy of this order, along with interest as per Rules. (Order was ..... X X X X Extracts X X X X X X X X Extracts X X X X
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