Prospective exemption amendment barred refund for earlier export-related services, so the claim under Notification No. 41/2007-S.T. failed.

Refund under Notification No. 41/2007-S.T. was denied for business auxiliary and business support services used in export-related activity during July 2008 to September 2008 because the relevant exemption was introduced only by Notification No. 33/2008 with effect from 7 December 2008. The amendment was held to operate prospectively, so it did not extend refund eligibility to the earlier period. As a result, the claim for refund for the disputed period was not admissible and the denial of refund was upheld.

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Issues: Whether the appellant was entitled to refund under Notification No. 41/2007-S.T. for business auxiliary and business support services provided during July 2008 to September 2008, in light of the subsequent amendment by Notification No. 33/2008 dated 7-12-2008.

Analysis: The services in question were provided during July 2008 to September 2008. The exemption covering the relevant services for export of goods was introduced by amendment only with effect from 7-12-2008. The amendment operated prospectively and did not extend the benefit to the earlier period for which refund was claimed.

Conclusion: The refund claim was not admissible for the period in dispute, and the denial of refund was upheld.

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