2017 (6) TMI 683

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....ainst the impugned orders wherein the refund claim under Notification No. 41/2007 has been denied to the appellants for various grounds. Each issue is dealt separately: (A) As the appellant has claimed duty drawback, are they entitled for refund claim under Notification No. 41/2007 with regard to the services used for export of goods.       The said issue came up before....

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....ved for export of goods, therefore, the appellant is entitled for refund claim. (C)    Whether the contract is required for commission paid to the commission agent and consequently, refund claim can be denied on this ground:           Considering the fact that the it is not in dispute, the appellant has paid charges of services provided....