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TMI Blog2017 (6) TMI 683X X X X Extracts X X X X X X X X Extracts X X X X ..... are not the part of the drawback claim, therefore, the appellant is entitled for claim refund of services used for export of goods - refund allowed. Refund claim - Terminal Handling Charges - Inland Haulage Service - Held that: - the Terminal Handling Charges and Inland Haulage Charges are covered under port services and the appellant is entitled for refund claim of Terminal Handling Charges ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... who has provided services to the appellant? - Held that: - It is not disputed that the appellant has availed the services of CHA and the same has been received in connection with the export of goods by the appellant. In that circumstances, as the invoices shows co-relation with the export of goods, the same is sufficient for entitlement of refund claim under N/N. 41/2007. The matters are remand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2017 (3) TMI 1512- CESTAT CHANDIGARH wherein it has been held that the input service used for export of goods are not the part of the drawback claim, therefore, the appellant is entitled for claim refund of services used for export of goods. (B) For Terminal Handling Charges and Inland Haulage Service, whether the appellant is entitled to claim refund or not? Considering that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... charge mechanism, therefore, the appellant is entitled to claim refund of commission paid to the commissioner agent located outside India. (D) Whether the appellant is entitled for refund claim of CHA service provided by the service provider where the CHA service is not authorised by the appellant and invoices are raised by other CHA who has provided services to the appellant. It i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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