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CUSTOM EXCISE & SERVICE TAX APPELLATE TRIBUNAL, MADRAS
VICE-PRESIDENT, MS. JYOTI BALASUNDARAM
Commissioner of Central Excise, Madurai -Appellant
Versus
Tata Coffee Ltd. -Respondent
FINAL ORDER NOS. 1208-1209/2010 APPEAL NOS. E/564-565/2010
Decided On : 24-11-2010
C. Dhanasekaran,M. Kannan
1. The issue in dispute in these appeals is whether the tax paid on goods transported from the factory to the port of export is alone eligible for refund or whether tax paid for transport of empty containers from the yard to the factory for the purpose of stuffing of export goods, is also eligible for refund. The lower appellate authority has held that refund is admissible as the relevant notification provides for refund of tax paid in relation to transport of export goods. On hearing both sides, I find that the Commissioner (Appeals) has rightly held that the expression "in relation to transport of export goods" is wide enough to cover even transport of empty containers from the yard to the factory for stuffing of export goods. I, therefore, decline to admit these two appeals which are dismissed as not admitted.
