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TMI Blog2017 (1) TMI 34X X X X Extracts X X X X X X X X Extracts X X X X ..... puty Commissioner (AR) for the Respondent. ORDER The above appeal is filed by the appellant against the rejection of refund claim. 2. Brief facts are that the appellant entered into an agreement with Oxbow, USA for assisting in procurement of export orders from customers outside India and paid commission to them. The Department pointed out appellant wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. The Show Cause Notice dated 29.04.2010 issued in respect of the refund claim for interest which is the dispute in the present appeal was adjudicated and the original authority passed Order-in-Original rejecting the refund claim on two grounds. Firstly, that the issue whether the appellant is liable to pay the service tax for the period 2005 to 2007 is pending for consideration.&nb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the Show Cause Notice in regard to this issue is pending consideration by the original authority. He submitted that the issue whether the appellant is liable to pay service tax on the said services prior to 18.04.2006 having attained finality, the matter may be remanded to the adjudicating authority for consideration of the issue of refund of interest. 6.&nb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g adjudication. It is now settled that appellant is not liable to pay service tax for the period prior to 18.04.2006. In view thereof, I deem it fit to remand the matter to the original authority to re-consider the issue of refund of interest in the present situation. The adjudicating authority is directed to consider afresh whether the appellant is eligible for refund of interes ..... X X X X Extracts X X X X X X X X Extracts X X X X
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