9911796707
TMI Blog2014 (12) TMI 914X X X X Extracts X X X X X X X X Extracts X X X X ..... is period of sixty days was increased to one year under Notification No. 17/2009, dated 7-7-2009. The Commissioner (Appeals) has granted the benefit of Notification 17/2009, dated 7-7-2009 by treating time-limit of one year for granting the refund. I do not find any infirmity in this finding of Commissioner (Appeals). Officers of Department are governed by the provisions of Acts/Rules and Notifica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... availed the services of commission agent located outside India for procuring export orders and paid the commission to overseas agents. Appellants initially did not pay the service tax but later on voluntarily deposited the tax on 31-8-2009. Thereafter appellants filed a refund claim under Notification 41/2007-S.T., dated 6-10-2007. The refund claim was rejected by Assistant Commissioner vide Order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fication, the exemption claimed by the exporter shall be provided by way of refund of service tax paid on specified services used for export of goods. Para 2 of the Notification provides the manner in which exemption is to be given effect. Clause (e) of para 2 reads as under :- (e) the claim for refund shall be filed on quarterly basis, within sixty days from the end of the relevant quarter du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hin sixty days from date of export of the goods. This period of sixty days was increased to one year under Notification No. 17/2009, dated 7-7-2009. The Commissioner (Appeals) has granted the benefit of Notification 17/2009, dated 7-7-2009 by treating time-limit of one year for granting the refund. I do not find any infirmity in this finding of Commissioner (Appeals). 7. Ld. Advocate for the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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