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2013 (8) TMI 254 - AT - Service TaxRefund - Period of Limitation - main issue is whether the refund claim on account of the commission paid to the foreign agent filed by the appellant on the export of services by them has been filed within the prescribed time limit – appellant's contention that the date of payment of duty would be relevant cannot be accepted – Held that:- The date of export is the relevant for filing the refund claim as decided in M/s Spark Engg. P. Ltd V/s Commissioner of Central Excise (2013 (1) TMI 433 - CESTAT NEW DELHI) - the specific date stands provided in respect of goods exported has to be adopted for the purpose of limitation – appeal decided against the assessee.
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