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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 ..... DER 1. Heard both sides. The four MISC applications filed by the appellants are for incorporation of additional grounds. The same are allowed in the absence of any opposition from the department's side. 2. The appellants are exporters who have claimed refund of service tax amounts paid on services in relation to the exports under Notification l\lo.41/2007-ST dt. 6.10.2007. These have been reject ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Id. advocate appearing for the appellants, states that in the case of WNS Global Services (P) Ltd. v. CCE [2008] 13 STT 37 (Mum-Cestat) the Tribunal has held in paragraph 10 thereof that where the refund claims are filed after an amendment and the requirements are satisfied, the refund claims cannot be rejected. He states that on the date of refund application, there was no requirement that drawb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red by a Single Member Bench whereas the decision cited by the ld. advocate is that of a Division Bench including the Single Member who has rendered the decision dt. 18.8.2011. As such, the Division Bench decision is required to be followed in preference to the Single Member Bench decision. Secondly, the provisions contained in the cited notification have been extended to free the Indian exports f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ause relating to non-availability of drawback as well as for the time-limit, the amended provisions as applicable on the date of filing of refund claims require to be applied. 6. As regards the non-mention of the commission amounts in the shipping bill, this is a mere procedural condition and the refund claims can be considered if there is documentary evidence regarding the amount of service tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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