https://www.taxtmi.com/caselaws?id=203187 The assessees sought a refund under Notification No.41/2007-ST for service tax paid on sales commission for exports. The claim was initially rejected, citing ineligibility before a specified date. The Tribunal acknowledged the absence of a time limit in the relevant notification and remitted the case for a fresh decision. Similarly, the refund claim under Rule 5 of the CENVAT Credit Rules, 2004, was initially rejected as time-barred. The Tribunal set aside this decision, emphasizing the need for a fair hearing and granted the assessees another opportunity to present their case. Ultimately, the appeal was allowed by remand. en-us Thu, 31 Mar 2011 00:00:00 +0530 Wed, 28 Dec 2011 18:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203187 The assessees sought a refund under Notification No.41/2007-ST for service tax paid on sales commission for exports. The claim was initially rejected, citing ineligibility before a specified date. The Tribunal acknowledged the absence of a time limit in the relevant notification and remitted the case for a fresh decision. Similarly, the refund claim under Rule 5 of the CENVAT Credit Rules, 2004, was initially rejected as time-barred. The Tribunal set aside this decision, emphasizing the need for a fair hearing and granted the assessees another opportunity to present their case. Ultimately, the appeal was allowed by remand. Case-Laws Service Tax Thu, 31 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203187