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2013 (5) TMI 181 - AT - Service TaxDenial of Refund claim – Availment of benefit of Notification No.41/07-ST & Notification no.17/09-ST – Denial of refund of service tax as per revenue necessary certificate has not been produced. Assessee only contested the denial of refund of service tax in respect of business auxiliary services received from overseas commission agents for procuring exports order. Held that - Service tax on commission to overseas commission agent had been paid in March, 2009 and refund claim has been filed on 31.08.2009. Since on 7.7.2009 new notification no.17/2009-ST had been issued, in supersession of the earlier notification no.41/07-ST and in the new notification, the limitation period was one year from the date of let export order and since in terms of the Board’s circular no.354/256/2009-TRU dated 1.1.10, the new notification dated 7.7.2009 is applicable to the exports which had taken place prior to its issuance, the limitation period application in respect of this refund claim would be one year. Thus, refund claim had been filed within time. The impugned order is set aside. Denial of refund of service tax for the period of August, 2008 to October, 2008. – Held that: - In respect of refund claim of ₹ 66,499/- in respect of the service tax on the commission paid to the overseas commission agents, the period of export is from August, 2008 to October, 2008. In this case even if the limitation period of one year under the new notification no.17/09-ST dated 7.07.2009 is applied, the claim is time barred as the refund claim has been filed on 11.12.2009. Denial of refund of service tax for the period of from April, 2008 to June, 2008 – Held that:- In respect of refund of service tax of ₹ 85,225/- which is the service tax paid in respect of the payment to the commission agents abroad, while the refund claim could have been filed upto December, 2008, the refund claim, in this case, is time barred.
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