2016 (2) TMI 727

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..... a, Asstt Commissioner (AR) For the Respondent : None ORDER Per Anil Choudhary The Revenue is in Appeal against Order-in-Appeal No. 467/ST/APPL/KNP/2010 dated 13.09.2010 passed by Commr. Customs & C.Ex., Kanpur. 2. The respondent-assessee is an exporter and availed service of commission agent for procuring export order, which is payable to such agent at the rate of 2.7% of FOB value. For the e .....

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..... he show-cause notice, as their claiming drawback was not the issue in show-cause notice. So far as the time bar is concerned, he decided the same in favour of the assessee observing that since it is un-disputed fact that the appellants had paid commission during quarter from July to September, 2008 and the service tax involved therein was paid on October, 2008, the refund claim cannot be held to b .....

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..... ELT 660 (Del), wherein the Hon'ble High Court has held, that the limitation cannot start to run unless right to receive a claim or refund crystallized. In the present case, the right to claim/refund under Notification No.41/2007-Service Tax crystallized only when the service tax was deposited in October, 2008. Thus, the refund claim was filed within six months on 30.03.2009. Accordingly, we ho .....

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