2012 (8) TMI 22

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..... from where the same were exported – Held that:- On the date of filing the claims, the requirement of the notification has been satisfied and the service taxes paid in respect of GTA services used for transport of the impugned goods for export from the place of removal to the port have become refundable - appeals are allowed - ST/54-55 OF 2010 - A-386-387 (KOL.) OF 2011 - Dated:- 22-12-2011 - Dr .....

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..... have been rejected on the ground that on the date of export, refunds of service tax on GTA services were only allowed from the ICD to the port and not from the place of removal to the port. 2. The Id. advocate, Shri S.K. Mohanty appearing for the appellant, states that since the refund was admissible as on the date of filing the claim, the same should be allowed. He also refers to the Governm .....

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..... ds competitive in the foreign market. We also find that in the case of WNS Global Services (P.) Ltd. v. CCE [2008] 13 STT 37 (Mum. - CESTAT), it was held in paragraph 10 thereof that where refund claims are filed after the amendment, and the claims satisfy: the requirements under the amended rules, the refund claims should not be rejected. We further find that when the time-limit for filing th .....

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