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TMI Blog2015 (3) TMI 742X X X X Extracts X X X X X X X X Extracts X X X X ..... r the Respondent : Shri S. V. Nair, Assistant Commissioner (AR) ORDER Per: M V Ravindran: This appeal is directed against Order-in-Appeal No. AKP/42/NSK/2010 dated 02/02/2010 passed by the Commissioner of Central Excise & Customs (Appeals), Nasik. 2. The relevant facts that arise for consideration are that the appellant have filed refund claims of the service tax paid by them on the export of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt' was substituted by 'ten percent'. He would draw our attention to the said notification. He would submit that they have filed refund claims on 27/06/2009 on which date Notification no. 33/2008 was in force and they have correctly claimed refund of 10% of the FOB value or the actual service tax paid whichever is less. He would draw our attention to the said notification no. 41/2007 and s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... resentative reiterates the findings of the lower authorities. 5. On perusal of the records and on consideration of the submissions made by both the sides, we find that the issue that falls for our consideration is whether the appellant herein is eligible for claiming refund of the service tax paid on the commission paid to the commission agents @10% of the FOB value for the entire period i.e Octo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble as per notification 41/2007-ST. In our considered view, the benefit of Notification no. 33/2008 can be claimed by the appellant from 07/12/2008 which is not in dispute as the Revenue has granted the said benefit to the appellant. 6. As regards the reliance placed by the learned counsel, the judgment of the Hon'ble Supreme Court in the case of Indian Tobacco Association (supra) we find tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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