TaxTMI 
TaxTMI 
2014 (4) TMI 844
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....d be sufficiently governed by the following question: (i) Whether the Tribunal was justified in not granting refund of the amount which according to the department was claimed after one year, though the entire refund claim was within time and was not hit by limitation in terms of Section 11B of the Central Excise Act 1944 under which the refund application was filed. The assessee filed a refund claim in the amount of Rs.6,33,923/- on 10 December 2009 under Section 83 of the Finance Act, 1994 (read with Section 11B of the Central Excise Act 1944). The assessee claimed that it had paid service tax by mistake during the period from April 2008 to June 2009 in respect of the services of commission agents located abroad who had been engaged....
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....f Finance to amend the earlier notification dated 6 October 2007. By the amendment, taxable services under Section 65(105)(zzb) comprising of services provided by a commission agent located outside India, and engaged under a contract or agreement or any other document by the exporter in India, to act on behalf of the exporter for the sale of goods exported by him were specified. Consequently, the exemption in respect of services availed of by an exporter of a commission agent located abroad for acting on behalf of exporter for the sale of goods was brought into effect. (iii) On 7 July 2009, by notification No.17/2009, the earlier notification (Notification 41/2007) was superseded. An exemption was provided by way of refund of service tax....
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....dmittedly, the assessee did not do so. In so far as the services governed by Section 65(105)(zzb) are concerned, the requirement of paying service tax and then applying for a refund was done away with by notification 18/2009 prospectively. The assessee paid service tax on 31 August 2009 and submitted a refund claim on 3 November 2009/10 December 2009. The notice to show-cause indicates that by the assessee's letter dated 10 December 2009, refund was sought under Section 83 of the Finance Act, 1994 (read with Section 11B of the Central Excise Act, 1944). Under Section 11B a claim for refund is required to be filed within one year from the relevant date. The assessee claimed an exemption in terms of the relevant notification which was ....
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....relying on the provisions of Section 11B of the Central Excise Act, 1944 (read with Section 83 of the Finance Act, 1944) and Clause (f) of Explanation-B that the refund application could have been made within one year of the date of payment of duty. Since the duty was paid on 31 August 2009, it has been contended that the application was within limitation. It is not possible to accept that contention. The entire argument pre-supposes that Notification 18/2009 would apply in respect of the taxable services in relation to the exports for the period April 2008 to June 2009. Notification 18/2009 is prospective. Thereafter, the only requirement is that a return should be filed in respect of the exempted taxable service. In respect of the taxa....