2017 (7) TMI 413

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....spires that the appellant engaged in manufacture of Cotton yarn and is exporting the said Cotton yarn; discharging service tax liability under the head of 'Transportation of Goods by Road Service) and 'Business Auxiliary Service.' The appellant engaged services of commission agents located abroad for the purpose of sale of goods in foreign countries. Appellant discharged the service tax liability on such payment of commission under reverse charge mechanism as per the provisions of Section 66A of the Finance Act, 1994 read with relevant rules Having discharged the service tax liability, appellant filed refund claims of the said service tax paid as provided under Notification No.41/2007-ST dated 06.10.2007 as amended from time to ....

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....ng refund claims from 6 months to 1 year. He submits that this Tribunal in the following cases has held that benefit of Notification No.17/2009-ST can be extended to the exports to the past period also. i). Knitex Textiles Pvt. Ltd., [2015 (40) STR 562] ii) Havells India Ltd., [2013 (32) STR 668] iii) Pacific Leather Finishers [2016 (43) STR 273] iv) National, Steel Agro Industries Ltd, Final Order No.A/54916/2016 dated 08.11.2016. 6. The Ld. Departmental Representative would supports the impugned order by reiterating the findings of the lower authorities. 7. On careful consideration of submissions and perusal of the records, it is noticed that as regards as the refund claim for the quarter ended June, 2008, the refund claim was filed....