TMI Blog2022 (4) TMI 991X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice Tax Department and they had applied for refund of service tax of ₹ 1,11,244/- under Notification No. 41/2012-ST, with refund application filed in form A-1 on 19.08.2013. As it is the scheme of the Government not to export taxes, to nullify the service tax suffered by the appellant exporter, they are entitled to refund of service tax paid in the course of manufacture and export of their ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xport, CHA services and banking financial services, clearing and forwarding services, used by the appellant as an exporter, comprised in the amount of refund claim of ₹ 1,11,244/-. The Adjudicating Authority is directed to grant the refund within a period of 45 days from the date of receipt / service of a copy of this order alongwith interest under Section 11BB of the Central Excise Act - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the course of export like transportation expenses from the factory to the gateway port, packing and forwarding expenses, CHA services, banking and financial services, terminal handling charges etc., which are utilised till the port of export/ gateway port. 3. The appellant is registered with the Service Tax Department and they had applied for refund of service tax of ₹ 1,11,244/- under N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and non-speaking. 4. Accordingly, considering the facts and circumstances and taking notice of the clarification by the Government of India with regard to place of removal in the case of export, I hold that the appellant is entitled to refund of service tax paid on the services received in course of export like - terminal handling charges, transportation of goods from factory to ICD and from IC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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