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TMI Blog2011 (3) TMI 626X X X X Extracts X X X X X X X X Extracts X X X X ..... charges, prima-facie admissible - As regards detention charges, as rightly submitted that denial of refund would amount to reassessment at the receiver's end - As regards inward transportation of containers, the words used in table - "in relation to" would support the case of the appellants - Prima facie case in the favour of assessee. - ST/345 of 2010 - S/323/WZB/AHD/2011 - Dated:- 18-3-2011 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion and table annexed to the notification and submitted that the table in column No.3 provides that services provided to an exporter in relation to transport of export goods, the words "in relation to" would show that the refund of service tax is not limited to transport of export goods only but for the services in relation to transport. The second ground for denial is, that service tax paid on de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... charges, prima-facie admissible. As regards detention charges, as rightly submitted that denial of refund would amount to reassessment at the receiver's end. As regards inward transportation of containers, the words used in table - "in relation to", in my opinion would support the case of the appellants. Therefore, the appellant has been able to make out a strong prima facie case in their favour. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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