2015 (10) TMI 2668

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.... B.B. Sharma, AR, for the Respondent. ORDER The appellant is in appeal against the impugned order rejecting their refund claim as time-barred by the lower authorities. 2. The facts of the case are that the appellant effected export of various goods during the period July, 2008 to March, 2009 whereas service tax was paid for Business auxiliary i.e. commission paid to the foreign agent....

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....nd of relevant quarter from the date said goods had been exported. He took the support of decision of Sakay Overseas v. CCE, Ludhiana reported in [2013-TIOL-1022-CESTAT-Del = 2014 (33) S.T.R. 456 (Tri.-Del.)]. 5. Heard the parties. Perused the Notification No. 41/2007 ibid clause 2(e) which is reproduced herein as under : "2(e) the claim for refund shall be filed on a quarterly bas....