2012 (2) TMI 392

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..... ny evidence of not incurring handling and terminal charges when export remained undisputed. In the absence of contrary finding exporter should not be denied the benefit through rigidity of procedure – Decided in favor of assessee. - Service Tax Appeal No.1078 of 2011 - - - Dated:- 15-2-2012 - Mr. D.N.Panda, Mr. Rakesh Kumar, JJ. Ms. Sukriti Das Advocate for the appellant/applicant .....

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