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TMI Blog2017 (6) TMI 948X X X X Extracts X X X X X X X X Extracts X X X X ..... esaid shipping bills - services were provided by the CHA in relation to exports on which there is no dispute and the CHA services are covered under Sr. No. 11 which reads service provided by a CHA in relation to export goods exported by the exporter - the original authority has to scrutinize the refund claims - appeal allowed by way of remand. - ST/3410-3411/2012 - A/61127-61128/2017-SM[BR] - Dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shipping bills during the period April 2010 to August, 2010 respectively. The refund claims of ₹ 40,571/- and ₹ 69,150/- respectively were rejected by the adjudicating authority and the order of the adjudicating was upheld by the Ld. Commissioner (Appeals). Aggrieved from the same, the appellants are before this Tribunal. 3. Ld. Advocate for the appellants submits that the main clai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Vs. CCE, Ahmedabad-III - 2013 (30) S.T.R. 423 (Tri. - Ahmd.). 5. Ld. AR for the Revenue relies upon the Board Circular and submits that the service in question is Business Support Service and is therefore not covered by the Board Notification No.17/2009-ST dt. 09.07.2009. He reiterated the findings in the order of Ld. Commissioner (Appeals). 6. Heard the parties and perused the records. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orrect as has been held by the Tribunal in the case of ADF Foods Ltd. Vs. CCE, Ahmedabad-III (supra) . Besides, the Commissioner is relying on a Circular which is in relation to Indian Postal Mail and not in relation to exports by sea. Admittedly, services were provided by the CHA in relation to exports on which there is no dispute and the CHA services are covered under Sr. No. 11 which reads s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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