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TMI Blog2015 (3) TMI 1237X X X X Extracts X X X X X X X X Extracts X X X X ..... e port of export - the appellant has not fulfilled the condition No.(iii) of Sl. No.11 of the Notification inasmuch as the details of exporters invoice relating to export of the goods transported from mines to port of export do not stand mentioned in the lorry receipts - Held that: - reliance placed on the decision of the case of Jumbo Mining Ltd. vs. CCE, Hyderabad [2012 (7) TMI 739 - CESTAT, BAN ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h is required to be done at the level of original adjudicating authority. We, accordingly, set aside the impugned order and allow the appeals and remand the same to the original adjudicating authority for the sole purpose of verification of the assessees claim. - Appeal No. ST/2680-2682/2010-DB - Final Order No. 20913-20915/2015 - Dated:- 31-3-2015 - SMT. ARCHANA WADHWA, JUDICIAL MEMBER AND SHR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orities below on the ground that the appellant has not fulfilled the condition No.(iii) of Sl. No.11 of the Notification inasmuch as the details of exporters invoice relating to export of the goods transported from mines to port of export do not stand mentioned in the lorry receipts. 3. We find that an identical issue were the subject matter of the earlier decisions of the Tribunal in the case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2010 (17) S.T.R. 262 (Tri.-Ahmd.). Inasmuch as the issue is decided, we set aside the impugned order and hold that the appellant is entitled to refund of the said service tax paid on transportation of the goods subject to verification. Inasmuch the lower authorities rejected the refund on the above legal issue and they have not gone into the verification of the said claims, which is required to be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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