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2015 (10) TMI 2213 - AT - Service TaxDenial of refund claim - Bar of limitation - Whether respondents were eligible to refund @2% of FOB value on Commission Agent Service or 10% of FOB value as a result of amending Notification No. 33/2008-ST dated 07/12/2008, carried out in Notification No. 41/2007-ST dated 06/10/2007 - Held that:- As per Notification No. 41/2007-ST dated 06/10/2007 before its amendment, a refund equivalent to 2% of FOB value of the commission was admissible. As a result of amendment to Notification No. 41/2007-ST, as a result of Notification No. 33/2008-ST, made the refund admissible @ 10% from 2% admissible earlier. Commissioner (Appeals) has held that amendment in the rate of refund admissible w.e.f. 07/12/2008 will have retrospective on the analogy of CBEC File No. 137/84/2008-CX dated 12/03/2009 CBEC where it has been clarified that the benefit of amendment made in Notification No. 41/2007-ST, regarding extending of time limit for filing refund claim, can be given retrospectively. It has thus been held by the First Appellate Authority that if one amendment to Notification No. 41/2007-ST can be given retrospective effect then admissibility of refund @ 10% by an amendment with effect from 07/12/2008, should also be given retrospective effect. - as any amendment to a notification will have only prospective effect unless specifically made retrospective by the appropriate authority. No notification can be given retrospective by an executive instruction. - Decided in favour of Revenue.
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