9911796707
TMI Blog2010 (4) TMI 1153X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner (Appeals) wherein he has held that the respondents are eligible for refund of amount paid by them on Terminal Handling Charges (THC) and REPO charges amounting to ₹ 1,12,639/- and in respect of transport of goods by rail from ICD amounting to ₹ 1,21,565/-. He is seeking stay of the order so that Revenue need not have to pay the amount by way of refund to the respondent. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se of GPL Polyfills as reported in 2009 (14) STR 557 (Commr. Appl.) in support of his contention that the respondents are eligible for refund of service tax paid on port services rendered by person who may not be authorized by the port. As regards transportation, he submits that the requirements pointed out by the learned SDR are required to be fulfilled only when the claim is made in respect of s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y paid on input/capital goods, holding that if the assessing officer at the receivers end finds that the duty was paid when it was not due, or the duty was paid in excess, action has to be taken at the end of supplier. In this case also, when the department requires the respondents to show that the person providing port service was duly authorized, in reality department is asking to verify the ass ..... X X X X Extracts X X X X X X X X Extracts X X X X
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