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TMI Blog2012 (9) TMI 702X X X X Extracts X X X X X X X X Extracts X X X X ..... nd claims can be considered if there is documentary evidence regarding the amount of service tax paid on the actual amounts of commissions disbursed - refund allowed - ST/Misc/541-544 of 2011 & ST/365-368 & 369 of 2011 - 1319-1323 of 2011 - Dated:- 16-12-2011 - Chittaranjan Satapathy, J. N. Viswanathan for the Appellant. V.V. Hariharan for the Respodent. ORDER 1. Heard both s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of export, the said notification provided a time-limit of 6 months for filing of the refund claim even though, by the time the claims were filed, the time limit was extended to one year w.e.f 7.7.2009. 3. The said notification provided a condition that the exporters shall declare the amount of commission in the shipping bill. 3. Shri N.Viswanathan, Id. advocate appearing for the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment opposes the contentions made on behalf of the appellants and cites the decision of the Tribunal in the case of CCE Madurai v. Shiva Tex Yarn [Final order Nos. 1022-1023/2011, dated 18-8-2011] to the effect that the amendments to a notification are only of prospective effect. 5. After hearing both sides, I find that the decision cited by the ld. JCDR is rendered by a Single Member Benc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h applying the amended proviso as also noted by another Bench of the Tribunal in the case of CCE v. Essar Steel Ltd. [Order Nos. A/1571-1572/WZB/Ahd./2010, dated 17-9-2010]. Accordingly, following the cited decision of the Tribunal in the case of WNS Global ( supra ) and the Board's circular dt. 12.3.09, I am of the view that in regard to both the objections raised i.e. clause relating to no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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