TMI Blog2019 (11) TMI 567X X X X Extracts X X X X X X X X Extracts X X X X ..... prescribed in notification however, without the duty paying challans which was dated 11.08.2009 - HELD THAT:- In the appellant s own case, the issue has been decided by the Tribunal in M/S SOPARIWALA EXPORTS PVT LTD VERSUS CCE ST- VADODARA-I [ 2018 (5) TMI 1460 - CESTAT AHMEDABAD] where it was held that the refund claim cannot be rejected on the ground of time bar, since, they have complied wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut that they had availed services for the purpose of export and filed refund claim on 12.05.2009 in respect of commission paid to overseas agents. On 25.09.2009, the appellant filed documents along with copy of challans dated 11.08.2009 for an amount of ₹ 18,34,646/-. The notice was issued to the appellant proposing rejection of the refund claim of ₹ 18,34,646/- for the service tax amo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Ahmd.). He argued that since the quantification of commission payable to foreign service provider took time and therefore, the service tax was paid on reverse charge basis and after quantification of the same. 3. Ld. AR relies on the impugned order. 4. We find that in identical circumstances, in the appellant s own case, the issue has been decided by the Tribunal re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... received by the exporter and used for export of the goods from the whole of the service tax leviable thereon under Section 66 and Section 66A of the Finance Act, 1994. In the present case, there is no dispute of the fact that the goods have been exported and sales commission service on which service tax paid had been used in export of the goods. Also, the refund claims have been filed for the quar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , in our opinion, the refund claim cannot be rejected on the ground of time bar, since, they have complied with the condition of filing the refund claim within 6 months from the date of export of goods for the relevant quarter i.e. from July, 2008 to Sept., 2008. In the result, the impugned order is set aside and the appeal is allowed. Following the said decision, the appeal is all ..... X X X X Extracts X X X X X X X X Extracts X X X X
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