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2019 (7) TMI 1349 - CESTAT MUMBAIRefund of service tax paid erroneously - commission paid to the overseas commission agents - reverse charge mechanism - POPOS Rules - time limitation - unjust enrichment - HELD THAT:- It is not in dispute that the Place of Provision of Service Rules, 2012 has been amended w.e.f. 1.10.2014, whereunder, no service tax is to be paid on the commission paid to the overseas commission agents. Consequently, the Appellants became eligible to claim refund of service tax paid during the period October 2014 to September 2015 - refund allowed. Time limitation - objection of the learned A.R. for the Revenue is that a portion of demand is barred by limitation, being filed beyond the period of one year - HELD THAT:- The amount of service tax paid and covered under the period of one year from the relevant date as laid down under Section 11B of Central Excise Act, 1944 is admissible as the Appellant had reversed the credit availed on the amount of service tax paid - refund rejected for the period under limitation. Unjust Enrichment - HELD THAT:- The issue is covered by the judgment of this Tribunal in the case of NEEDLE INDUSTRIES (INDIA) PVT. LTD. VERSUS COMMISSIONER OF C. EXCISE, SALEM [2013 (11) TMI 1688 - CESTAT CHENNAI] where on similar issue, the Appellants were already allowed refund of the service tax paid for their unit situated at Nadiad - refund allowed. Appeal allowed in part.
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