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TMI Blog2018 (2) TMI 1170X X X X Extracts X X X X X X X X Extracts X X X X ..... mentioned in the shipping bills at the time when the goods were exported. Therefore, they are the exporter under the Customs Act - appeal allowed - decided in favor of Revenue. - Excise Appeal No. 471/2012 - Final Order NO.:F/76327/17 - Dated:- 20-7-2017 - SHRI P.K. CHOUDHARY, JUDICIAL MEMBER For The APPELLANT : Sri S.S. Chattopadhyay, Supdt. (A.R.) For The RESPONDENT : Sri P.C. Sethi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unds in terms of Notification No. 17/2009-ST dated 7/7/2009. The respondent contended that Paradeep Port Trust, through which the goods were to be exported, are not allowing the exporters to export the goods directly and as such export of goods have to be made through persons who have taken lease of land from Paradeep Port for the purpose of exports and therefore, exports were made through M/s. Li ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed for refund of taxable service under the said Notification. On the other hand, according to the department, respondent is not the exporter of the goods and they are not entitled to get the refund. Section 2 (19) of Customs Act, 1962 defined export goods to mean any goods which are to be taken out of India to a place outside India.The word exporter in Section 2 (20) defined in relation to any ..... X X X X Extracts X X X X X X X X Extracts X X X X
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