2016 (9) TMI 1060

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..... e case of Adani Enterprises [2014 (11) TMI 973 - GUJARAT HIGH COURT], the Hon’ble Gujarat High Court have held that different services provided within the port shall merit consideration for refund in terms of Notification 41/2007-ST dated 6.10.2007. We find that the CBEC vide Circular dated 26.02.2010 has clarified that irrespective of the classification of service provided by the service provide .....

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..... ellant Mr. Vaibhav Bhatnagar, (DR) for the Respondent ORDER Appeals are filed against the impugned orders dated 06.08.2009 in terms of which refund of ₹ 1,70,205/- ₹ 2,26,814/- pertaining to the period 01.01.2008 to 31.03.2008 and 01.10.2007 to 31.12.2007 were rejected on the following grounds. (i) Refund claim on THC, MT TSC, Documentation Charges, Handling Charges .....

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..... D to the port of export for the purpose of benefit of refund. He further submits that though the submission with regard to this head was made before the authorities below, but no findings were recorded in the orders passed by them. 4. The Ld. DR supported the impugned order. 5. Heard the Ld. Counsel for both the sides and perused the records. 6. We find that in the case of Adani Enter .....

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