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TMI Blog2011 (3) TMI 1257X X X X Extracts X X X X X X X X Extracts X X X X ..... ad from the place of removal to ICD/Port or airport, the details of export invoices relating to export goods were not mentioned and there is no indication in the LR that the goods were directly transported from the factory to the port/ICD and in the case of transportation by rail also some conditions have not been fulfilled; some of the refund claims are time-barred since they were filed beyond the period prescribed in the notification and the claim for interest by the appellant because of delay in sanctioning the claim is not admissible since for refunds under service tax provisions of Section 11BB requiring the department to pay interest are not applicable. 2. Heard both the sides. In the case of appeal No. ST/101/10 in which the im ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Tribunal vide Final Order No. A/645/WZB/AHD/09, dated 27-2-2009 and reported in 2009 (02) LCX 0057. This amount should have been allowed. As regards port services, the refund has been rejected on the ground that the service provider was not authorised. This cannot be the basis for rejection. What is required for the verification is whether service tax was paid for rendering port services or not. If the service tax was paid for rendering port services, having accepted the amount of service tax paid towards port services and having registered the shipping liner for providing port services, the service cannot be reassessed at the receivers' end to deny the refund. Therefore the lower authority is required to verify and record a clear finding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y and record the facts correctly and have also not applied statutory provisions correctly. In the interest of justice, the impugned orders are required to be set aside and the matter is remanded to the original adjudicating authority who I hope at least will take pains to verify the facts, correctly record them and also apply the statute correctly to the facts of the case. Since the matter involves refund in respect of export of goods, this work has to be done expeditiously and preferably within three months from the date of receipt of this order. With these observations, the three orders impugned in the appeals are set aside, the matter is remanded to the original adjudicating authority to expeditiously reconsider the issues and pass an or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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