TMI Blog2018 (7) TMI 2015X X X X Extracts X X X X X X X X Extracts X X X X ..... xported for which various input services were used. The appellant filed refund claim only in respect of GTA service though there were other services received by them in connection with export of goods but for those services refund claims could not be filed. However, for left over services, refund claim was subsequently filed. In these facts, only due to reason that appellant filed two different cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ification No. 41/2012-ST dated 29.06.2012, which was sanctioned. The appellant, inadvertently could not include the refund amount in respect of various other services for which the amount taken was ₹ 5,87,348/-. Therefore, an additional refund claim was filed on 21.10.2016. The refund claim was rejected on the ground that, by filing two refund claims, the appellant intend to avail double ben ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th the sides and perused the record. I find that the facts are not in dispute that the goods have been exported for which various input services were used. The appellant filed refund claim only in respect of GTA service though there were other services received by them in connection with export of goods but for those services refund claims could not be filed. However, for left over services, refun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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