2017 (11) TMI 541

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..... : - the said refund claim has been filed within one year, the period provided for filing refund claim. As per CBEC Circular, the time-limit has been extended to one year in terms of N/N. 17/2009-S.T., dated 7-7-2009 - refund allowed being not time barred. The refund claim of ₹ 80,545/- has been denied on the ground that appellant has not produced copy of agreement for providing the servic .....

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..... d that the appellant has not provided copy of the agreement of commission paid to the foreign commission agent who provided the services to the appellant. 2. None appeared for the appellant nor any request for adjournment is received. However, in the interest of justice, the matter is taken up for disposal. 3. I find that the authority below has rejected the refund claim of ₹ 43,285/- .....

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