Refund entitlement under Notification No. 41/2007-ST turns on the amended provision in force when the refund claim is filed.

For refunds of service tax paid on exports under Notification No. 41/2007-ST, entitlement is governed by the amended provision in force on the date the refund claim is filed. The CESTAT followed its earlier ruling in the connected appeals and applied the same principle to the present matter. On that basis, the impugned order was sustained and the revenue's challenge failed.

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Issues: Whether the amended Notification No. 41/2007-ST applied with reference to the date of filing the refund claim for refund of service tax paid on exports.

Analysis: The issue was governed by the earlier order in the connected group of appeals, which had held that the amended provision applicable on the date of filing the refund claim would govern the claim. Following that ratio, the same view was adopted for the present appeal.

Conclusion: The amended notification applied as on the date of filing the refund claim, and the departmental appeal was liable to be dismissed.

Final Conclusion: The impugned order was sustained and the revenue's challenge failed.

Ratio Decidendi: In refund matters governed by Notification No. 41/2007-ST, the amended provision applicable on the date of filing the refund claim determines entitlement.

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