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TMI Blog2013 (7) TMI 458X X X X Extracts X X X X X X X X Extracts X X X X ..... ods exported from, July to December 2008 - port services were availed prior to period ending September 2008 - refund is not admissible considering the date of filing of the refund claim - refund of Port services is admissible when said service is received and used by the exporter for the export of said goods – appeal decided against the assessee. - ST/679/2012-Mum - A/343/2012/SMB/C-IV - Dated:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eptember 2008, refund is not admissible considering the date of filing of the refund claim which is on 18.3.2009. The appellants filed and appeal before the Commissioner of Central Excise (Appeals), who vide the impugned order rejected their appeal. 3. The appellants vide their letter dt. 29.10.2012 have requested the Tribunal to decide their appeal after due consideration of detailed grounds of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d on Port services which were said to have been received and used for export of the goods during the period July 2008 to December 2008. It has been held by both the lower authorities that the port services were availed prior to the quarter ending September 2008 and refund is not admissible considering the date of filing of said claim on 18.3.2009. 6. I find that the Port Services are taxable ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d goods. Since the goods in question were exported during the period July 2008 to December 2008, the Port services availed prior to July 2008 cannot be treated as used for export of the goods exported from, July to December 2008. Accordingly, I find that lower authorities have rightly denied the refund in respect of the Port services availed prior to July 2008. Therefore, I uphold the Order-in-App ..... X X X X Extracts X X X X X X X X Extracts X X X X
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