2011 (3) TMI 72

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..... filed a claim for refund of Rs.1,64,861/- under the provisions of Notification No.41/2007-ST dt. 6.10.2007 as amended, on 19.3.2009 - the service tax was paid by the assessees on sales commission for exports effected under shipping bills dt. 15.7.2007 and 26.7.2007. The adjudicating authority rejected the claim both on the ground that the taxable service in respect of which the claim was allowed w .....

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..... od specified under Section 11B of the Central Excise Act; since the exports related to shipping bills dt. 15.7.2007 and 26.7.07, the claim for refund should have been filed after the quarterly ending September 2007 but the claim was filed only on 19.3.2009 which is well beyond the expiry of the time limit prescribed under Section 11B of the Central Excise Act, 1944. He, therefore, rejected the cla .....

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..... tion No.5/2006-CE, as per the decision of the Tribunal in GTN Engineering (I) Ltd. Vs CCE Coimbatore [2010 (259) ELT 625]. The contentions of the assessees are required to be considered afresh in the light of the case law cited by them. Since the Tribunal s decision in GTN Engineering (supra) has been rendered subsequent to the passing of the impugned order, I set aside the order of the Commission .....

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