9911796707
TMI Blog2013 (4) TMI 494X X X X Extracts X X X X X X X X Extracts X X X X ..... transportation for export as well as return of the empty containers to the factory premises - Held that:- As decided in C.C.E., Madurai vs. Tata Coffee Ld. (2010 (11) TMI 364 - CESTAT, CHENNAI), Balkrishna Industries Ltd. vs. C.C.E., Aurangabad (2012 (5) TMI 445 - CESTAT, MUMBAI) & Garware Polyester Ltd. vs. C.C.E., Aurangabad 2011- IST 400 (CESTAT Mum) have consistently taken the view that inasm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eard Shri B. Lakshmi Narasimhan, ld. Advocate for the appellant and the ld. D.R. for the respondent Revenue. This appeal is preferred against a common Order in Appeal dated 8.8.2012, confirming several Orders in Original dated 2.4.2012 whereby the adjudicating authority disallowed refund claims asserted by the appellant/assessees, in terms of Central Government Notification No.17/2009-ST dated 7.7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... single invoices, which included freight charges for onward transportation for export as well as return of the empty containers to the factory premises. The adjudicating authority found and recorded that Appellate authority confirmed the primary authority s conclusion, that the component of the consolidated freight charges and the service tax paid thereon, to the extent attributable to return of e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e and fair interpretation of the Notification No.17/2009-ST dated 7.7.2009 and Notification No.40/2009 dated 30.9.2009, respectively. On the aforesaid analysis, the appeals are allowed. The order of the Appellate Commissioner (Appeals) confirming respective orders of the adjudicating authority are quashed and appellant assesee is declared entitled to refunds as claimed. There shall however be no o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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