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TMI Blog2019 (1) TMI 73X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 19.2.2008, therefore, assessee is entitled for refund of ₹ 1,00,742/- paid on transportation charges for transport of goods from place of removal to the port of export. There is no error in the finding given by the learned CESTATE for refund of GTA services, therefore, no substantial question of law emerges for consideration in this appeal for the said amount - also, learned CESTAE ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1.2016 whereby the Customs, Excise and Service Tax Appellate Tribunal (hereinafter referred to as the CESTATE for short) disposed of the appeal in following terms: ( i) The assessee is entitled for refund of ₹ 17,87,445/- and the impugned order to that extent is set aside and the appeal is allowed. (ii) with regard to refund claim of ₹ 15,46,270/- filed by the revenue, the mat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice and transport of goods by road service classified under Section 65(105)(zn), (zzh), (zzi), (h) and (zzp) of the Finance Act, 1994. The Assistant Commissioner, Central Excise and Service Tax Division, Udaipur vide order No.174/08/R-ST(Ref) dated 17.7.2008 sanctioned the refund of the same amount. The Commissioner, Central Excise, Commissionarate, Jaipur-II reviewed the said order and in term ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th export of the goods. Thus, irrespective of classification of service, since the same are provided within the port for export of goods, the benefit of refund should be available under the head port services in terms of notification dated 6.10.2017. the tribunal held that in case of Shivam Exports, SRF Ltd., and AIA Engineering it has been held that irrespective of the classification of service, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is entitled for refund of ₹ 1,00,742/- paid on transportation charges for transport of goods from place of removal to the port of export. In our opinion, there is no error in the finding given by the learned CESTATE for refund of GTA services, therefore, no substantial question of law emerges for consideration in this appeal for the said amount. After examining the order in the light ..... X X X X Extracts X X X X X X X X Extracts X X X X
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