Refund Approved for Service Tax on Commissions for Overseas Principal; Section 11B Time Limit Inapplicable.

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....Refund of Service tax paid initially on commission received for orders to procure and products sold by principal located outside, in India - amount deposit is thus not tax and as such there is no time limit for refund of deposit as Section 11B applies to refund of duty/tax only - refund allowed - AT....