9911796707
TMI Blog2017 (7) TMI 413X X X X Extracts X X X X X X X X Extracts X X X X ..... nspires that the appellant engaged in manufacture of Cotton yarn and is exporting the said Cotton yarn; discharging service tax liability under the head of 'Transportation of Goods by Road Service) and 'Business Auxiliary Service.' The appellant engaged services of commission agents located abroad for the purpose of sale of goods in foreign countries. Appellant discharged the service tax liability on such payment of commission under reverse charge mechanism as per the provisions of Section 66A of the Finance Act, 1994 read with relevant rules Having discharged the service tax liability, appellant filed refund claims of the said service tax paid as provided under Notification No.41/2007-ST dated 06.10.2007 as amended from time to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing refund claims from 6 months to 1 year. He submits that this Tribunal in the following cases has held that benefit of Notification No.17/2009-ST can be extended to the exports to the past period also. i). Knitex Textiles Pvt. Ltd., [2015 (40) STR 562] ii) Havells India Ltd., [2013 (32) STR 668] iii) Pacific Leather Finishers [2016 (43) STR 273] iv) National, Steel Agro Industries Ltd, Final Order No.A/54916/2016 dated 08.11.2016. 6. The Ld. Departmental Representative would supports the impugned order by reiterating the findings of the lower authorities. 7. On careful consideration of submissions and perusal of the records, it is noticed that as regards as the refund claim for the quarter ended June, 2008, the refund claim was file ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... above findings, we dismiss the appeal of the Revenue and confirm the Order-in-Appeal. The respondent assessee will be entitled to consequential benefit, if any, in accordance with law. Same view has been expressed by the Tribunal in the case of National Steel Agro Industries Ltd., (supra) wherein, identical issue came up as to filing of refund claims for the quarter ended June 2008 on 30.12.2009; the Bench relying upon the decisions of Pacific Leather Finishers (supra) allowed the appeal of the appellant/assessee. 8. The same view has been expressed by the Tribunal in the case of Knitex Textiles Pvt. Ltd., (supra) and also Havells India Ltd., (supra): 9. In view of the facts and circumstances of this case and the authoritative judicial p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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