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2012 (9) TMI 737

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..... prescribed under notification No.41/2007 - Held that:- Tribunal in assessee's own case for earlier year has held that refund of service tax paid on terminal handling charges in case of exports is admissible. As regards limitation, since the department itself has taken the view that claim submitted after 07.07.09 have to be considered under Notification No.17/2009-ST, the submission of the assesse .....

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..... -ST . Further, the claim has also been rejected on the ground that it was filed beyond six months prescribed under notification No. 41/2007 since the appellant had mentioned notification No. 41/2007 in their refund claim. 2. Ld. counsel on behalf of the appellants draws my attention to the order of this Tribunal in their own case against the very same order in appeal passed while considering a .....

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..... e ld. counsel in their own case, it was held that refund of service tax paid on terminal handling charges in case of exports is admissible. As regards limitation, I find that the Commissioner of Central Excise and Service Tax, Dibrugarh in trade notice cited by the ld. counsel has taken a view that claim submitted after 07.07.09 have to be considered under notification No. 17/2009 only. Para 2 o .....

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..... 6/2009-TRU, Government of India, Ministry of Finance, Department of Revenue, Tax Research Unit, New Delhi, dated the 1st January, 2010]" 4. Since the department itself has taken the view that claim submitted after 07.07.09 have to be considered under Notification No. 17/2009-ST , the submission of the ld. counsel has to be accepted. Accordingly, the appeal is allowed and the matter remanded to .....

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