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2015 (3) TMI 742 - CESTAT MUMBAIDenial of refund claim - refund claims were rejected by the lower authorities on the ground that the appellant had claimed excess refund of the service tax paid by commission agent - Held that:- On a perusal of Notification no. 33/2008-ST we find that the said notification does not indicate that the words ‘ten percent' shall be effective in the Notification 41/2007-ST from the date when it was issued. Secondly, we find that the benefit which has been sought to be given to the appellant is in respect of the exports which were made prior to the Notification came into existence, which in the case in hand, were eligible as per notification 41/2007-ST. In our considered view, the benefit of Notification no. 33/2008 can be claimed by the appellant from 07/12/2008 which is not in dispute as the Revenue has granted the said benefit to the appellant.- benefit of Notification no. 41/2007-ST was already in existence and was granted to the appellant and benefit of Notification 33/2008 was also granted to the appellant as on the date when it was enacted. - impugned order of the first appellate authority is correct and legal and does not require interference - Decided against assessee.
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