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2017 (11) TMI 541 - CESTAT CHANDIGARHRefund claim - rejection on the ground of time bar and part refund rejected on the ground that the appellant has not provided copy of the agreement of commission paid to the foreign commission agent who provided the services to the appellant - Held that: - the said refund claim has been filed within one year, the period provided for filing refund claim. As per CBEC Circular, the time-limit has been extended to one year in terms of N/N. 17/2009-S.T., dated 7-7-2009 - refund allowed being not time barred. The refund claim of ₹ 80,545/- has been denied on the ground that appellant has not produced copy of agreement for providing the services, which is in fact not required as per the notification in question, as the invoices issued by a foreign agent for availing the services is sufficient document to entertain the refund claim - refund cannot be denied. Appeal allowed - decided in favor of appellant.
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