Service tax refund on export-related services upheld despite later tax payment under reverse charge

Refund of service tax on export-related services was held admissible where the export had already taken place before the refund claim was filed and export proceeds were received later. The commission agent services were paid for on receipt of the export proceeds, and service tax was discharged under reverse charge accordingly. The entitlement to refund arose from the export transaction itself, so the later timing of service tax payment did not defeat the claim. The Revenue's objection was rejected and the refund was upheld.

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Issues: Whether refund of service tax paid on export-related services was admissible when the tax was paid after filing the refund claim.

Analysis: The export had taken place before the refund claim was filed, and the export proceeds were received later. The commission agent services were paid for on receipt of the export proceeds, and service tax was discharged under reverse charge accordingly. On these facts, the entitlement to refund arose from the export transaction itself, and the timing of payment of service tax did not defeat the claim.

Conclusion: The refund was rightly sanctioned and the Revenue's objection was rejected.

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