TMI Blog2017 (8) TMI 1558X X X X Extracts X X X X X X X X Extracts X X X X ..... ad - HELD THAT:- The issue was dealt in the case of Garware Polyester Ltd. [2011 (6) TMI 241 - CESTAT, MUMBAI] wherein empty containers from the yard to the factory for stuffing of export goods, refund of service tax paid on transport of empty containers from the yard to the factory is admissible. Therefore, the appellant is entitled to avail refund of transport of service tax - refund allowed. Fulfilment of the condition 2(j) mentioned in the Notification No. 17/2009 - HELD THAT:- None of the authorities below has been given any specific finding and appellant has not given to reply to their query. Therefore, that purpose the matter is remanded to the adjudicating authority to examine the claim under the condition 2(j) of the said noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vs . CCE, Aurangabad 2011 - TIOL - 988 - CESTAT - MUM to say that as the containers were called from the yard, therefore, appellant is entitled for refund of service tax paid on GTA service from the port to their factory and vice versa . 3 . Ld . AR for the Revenue submits that the appellant has not fulfilled the condition of the Notification set out in para 2 ( j ). Therefore, refund claim is not admissible . 4 . Heard the parties considered the submissions . 5 . With regard to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble High Court of Bombay, which is the jurisdictional High Court, in the case of Uttam Steel Ltd . ( supra ) has held that when procedure and practice are amended they have to be amended retrospectively and the benefit allowed if the procedures are satisfied . This Tribunal in the case of Sandoz Polymers Pvt . Ltd . ( supra ) has also held the same view . Further, the CBEC in Circular dated 12 . 03 . 2009 cited supra, have also held that so long as the refund claims is filed within the extended period of time provided for in the Notification, the assessee would be eli ..... X X X X Extracts X X X X X X X X Extracts X X X X
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