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TMI Blog2019 (6) TMI 181X X X X Extracts X X X X X X X X Extracts X X X X ..... urali, Superintendent (AR) For the Respondent ORDER Per : S.S GARG The appellants have filed these two appeals directed against the common impugned order dt. 27/10/2017 passed by the Commissioner(Appeals) whereby the Commissioner(Appeals) allowed the Department appeal and set aside the Order-in-Original sanctioning the refund. Since the issue involved in both the appeals is identical and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 18/06/2012. After considering the refund claims, the original authority sanctioned the refunds in terms of Section 11B of the Central Excise Act. Thereafter the Department on scrutiny, observed that the sanctioned refunds of credit availed on Clearing and Forwarding (C&F) charges for export of goods up to the Chennai Port is not in accordance with law as the same has been sanctioned in violation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Bangalore ICD is closest to their factory but since the goods are to be shipped through the sea, the goods are sent to Chennai Customs Port, which is the nearest sea port to Bangalore for further dispatch of goods outside India. He also submitted that the transportation charges and other charges charged by CHA do not have any break up of the charges till ICD Bangalore and charges from Bangalore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Tri. Ahmd.)] Learned consultant also produced on record the Bill of Lading which also shows that the port of loading is Chennai. 5. On the other hand, the learned AR defended the impugned order. 6. After considering the submissions of both sides and perusal of the material on record, I find that in the present case, the cenvat credit is denied on C&F charges for export of goods up to Chenn ..... X X X X Extracts X X X X X X X X Extracts X X X X
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