Service Tax on Overseas Commission

Hi

we are manufacturer exporter of excisable goods and availing cenvat credt on inputs and input services, as per the notification no 41/2007 dt 06.10.07 &  17/2008 st dt,01.04.08 ST paid on overseas commission can be claimed refund with 60 days from the date of export.

My questing here is we have accrued some amount of overseas commission during 2007-08 and not paid so far, now if we make the payment of overseas commission and service tax, can we claim refund of service tax

Thanks

Rajesh