https://www.taxtmi.com/caselaws?id=439934 The appeal involved a dispute over a refund claim for service tax paid on commission to foreign agents under different notifications. The Tribunal ruled in favor of the appellants, holding that the time limit for filing the refund claim should be calculated from the date of payment of tax under the reverse charge mechanism, not the quarter of export. It was emphasized that the substantive provision of Section 11B prevails over subordinate legislation like notifications. Additionally, the Tribunal found the appellants eligible for a refund due to mistakenly paying duty instead of availing duty exemption, setting aside the impugned order and granting consequential relief. en-us Wed, 05 Jul 2023 00:00:00 +0530 Thu, 06 Jul 2023 07:55:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439934 The appeal involved a dispute over a refund claim for service tax paid on commission to foreign agents under different notifications. The Tribunal ruled in favor of the appellants, holding that the time limit for filing the refund claim should be calculated from the date of payment of tax under the reverse charge mechanism, not the quarter of export. It was emphasized that the substantive provision of Section 11B prevails over subordinate legislation like notifications. Additionally, the Tribunal found the appellants eligible for a refund due to mistakenly paying duty instead of availing duty exemption, setting aside the impugned order and granting consequential relief. Case-Laws Service Tax Wed, 05 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439934