2015 (10) TMI 2212

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....itioner : Shri Govind Dixit, A.R. For the Respondent : None ORDER Per Justice G. Raghuram: Revenue is the appellant. Heard the ld. A.R. representing Revenue. Notice intimating hearing of this 2010 appeal was dispatched to the respondent-assessee on 1r5.6.2015. When the appeal is taken up, there is however no representation on behalf of the respondent. Hence the appeal is disposed of ex....

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....ice Tax, Agra, by the order dated 28.1.2010 rejected the refund claim for the several reasons recorded therein. 5. Aggrieved, the assessee preferred an appeal which was allowed by the Commissioner (Appeals), Central Excise, Kanpur vide order dated 4.9.2009. Inter alia, the ld. Appellate Commissioner allowed assessees claim for refund on the commission paid by the assessee to foreign commission ....

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....as paid and service tax also remitted on such payments. 6. The order by the Review Commissioners and the singular ground of appeal before us by Revenue is predicated on the sole grievance that the assessee paid service tax, on 3% of the FOB value of exported goods and refund granted by the appellate Commissioner is thus unsustainable, being contrary to the terms of Notification No.41/2007-ST. ....