2016 (2) TMI 727

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...., Asstt Commissioner (AR) For the Respondent : None ORDER Per Anil Choudhary The Revenue is in Appeal against Order-in-Appeal No. 467/ST/APPL/KNP/2010 dated 13.09.2010 passed by Commr. Customs & C.Ex., Kanpur. 2. The respondent-assessee is an exporter and availed service of commission agent for procuring export order, which is payable to such agent at the rate of 2.7% of FOB value. For the ex....

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....e show-cause notice, as their claiming drawback was not the issue in show-cause notice. So far as the time bar is concerned, he decided the same in favour of the assessee observing that since it is un-disputed fact that the appellants had paid commission during quarter from July to September, 2008 and the service tax involved therein was paid on October, 2008, the refund claim cannot be held to be....