2015 (11) TMI 527

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.... used in the export goods under Notification No.41/2007-ST and Notification No.17/2009-ST. 2. The Appellants' refunds in respect of services namely Commission paid to overseas export commission agent and Banking & Financial services was rejected on the grounds that the Appellant availed the drawback facility under Customs, Central Excise Duties and Service Tax Drawback Rules, 1995, refund claim was filed beyond the stipulated time period of 6 months as prescribed in the Notification No.41/2007-ST and in respect of Commission agent service there is no nexus between the export and the said service. 3. Shri Manoj Chouhan Ld. Chartered Accountant appearing on behalf of the Appellant submit that as regard availment of drawback, this condit....

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....ter F.No.354/256/2009-TRU) held that refund claim was filed prior to 07.07.2009 and as per the conditions of the public notice one condition of filing claim within one year was complied with but second condition that no previous refund claim should be filed under the previous notification, has not been complied with as refund claim was filed under notification No.41/2007-ST. He submits that the present refund claim of Rs. 16,17,016/- was filed on 31.03.2010, hence the contention of the Ld. Commissioner that the refund was filed before 07.07.2009 is factually incorrect. Moreover, at the time of filing refund on 31.03.2010, notification no. 41/2007-ST was not in existence, hence question of filing refund claim under the said notification does....

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....ld not have been rejected for the reason that the appellants had availed drawback. During the period on or after 07/12/2008 the condition of non availment of drawback was not existing. As regard time bar I observed that first claim of Rs. 9,81,612/- is for the quarter ending December, 2008 and refund application could have been filed by 30th June, 2009 whereas the appellants refund claim was filed on 31/03/2009 which is well within the time period as stipulated in the Notification No.41/2007-ST. Therefore Ld. Commissioner wrongly rejected the claim on time bar. As regard nexus of commission service with the export I am of the view that the service is of overseas commission agent who provides services exclusively related to export of goods, ....