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TMI Blog2023 (3) TMI 944X X X X Extracts X X X X X X X X Extracts X X X X ..... Revenue : Shri Rajesh K Agarwal, Superintendent (AR) ORDER RAMESH NAIR : The issue involved in the present case is whether the appellant is entitled for refund under Notification No. 52/2011-ST dated 30.12.2011 in respect of services namely, documentation charges and agency fees, draft survey charges, bunker survey charges, sampling and analysis charges for export of excisable goods i.e. Cemen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ound refund cannot be denied. The same issue has been considered by this Tribunal in the order dated 12.02.2013 (supra) wherein the following order was passed:- "2. The briefly stated facts are that the appellants herein had filed an application for refund of the Service Tax paid by them on various services for export of goods. The said refund was claimed under Notification No.17/2009-ST, dt.07. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egorically stated in their tax invoice as to discharge of Service Tax under these two headings. It is his submission the lower authorities have further gone into the details and came to conclusion that the Service Tax is paid on 'Our Protecting Agency fees', 'Draft Survey', 'Bunker Survey and coming to conclusion that these services are not included for the refund under Notific ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ovider would not fall in the various services as mentioned in the Notification No.17/2009-ST. 6. The factual matrix of the case is that the service provider has provided the services and discharged the Service Tax liability on such services under the head Technical Testing and Analysis service and Customs House Agent's service. This point is further fortified by the certificates and the Invo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uncements, I hold that the impugned rejecting the refund claim of Rs.96,019/- and Rs.6,936/- is unsustainable and liable to be set aside and I do so. 9. The Impugned order is set aside and the appeals are allowed with consequential relief." 5. In view of the above decision, the issue is no longer res-integra. Accordingly, the appeals are allowed with consequential relief. (Pronounced in the op ..... X X X X Extracts X X X X X X X X Extracts X X X X
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