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2015 (11) TMI 527 - AT - Service TaxDenial of refund claim - services used in the export goods under Notification No.41/2007-ST and Notification No.17/2009-ST - Commission paid to overseas export commission agent and Banking & Financial services - Bar of limitation - Held that:- As regard nexus of commission service with the export I am of the view that the service is of overseas commission agent who provides services exclusively related to export of goods, therefore even by stretch of imagination it cannot be said that overseas commission agent’s service is used for the purpose other than for export. As regard the rejection of refund claim of ₹ 16,17,016/- on the ground of time bar I have observed that the Appellants have admittedly filed the refund claim on 31/03/2010 i.e., after the issuance of Notification No. 17/2009-ST, therefore the refund claim deemed to have been submitted under Notification No. 17/2009-ST - Commissioner (appeals) gravely erred, firstly mentioning that the application was filed before 07/07/2009 which is factually incorrect and secondly when refund claim was admittedly filed on 31/03/2010, it was wrong on the part of Commissioner to hold that the Appellants have filed refund claim under the previous notification no.41/2007-ST and for this reason benefit of public notice No.07/2010 dated 04/03/2010 was not extended to the Appellant. In view of my above observations, I am of the view that the Appellants are legally entitled for the refund as claimed before this Tribunal. However, it appears that both the lower authorities have not carefully verified the above discussed facts therefore committed serious error in rejecting the refund of ₹ 9,81,612/- and ₹ 16,17,016 - Impugned order is set aside - Matter remanded back - Decided in favour of assessee.
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