Amended export refund notification applies to claims filed after the change, preserving tax neutrality for exporters.

Amended Notification No. 41/2007-Service Tax was treated as a special refund mechanism aimed at export neutrality, and the Board's circular was read as clarifying that the amended terms in force on the date of filing the refund claim could be applied. The notification was distinguished from an ordinary exemption notification, so the amendment was not confined to prospective operation. The assessee was therefore entitled to the refund as sanctioned by the original authority, and the revision order was set aside.

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Issues: Whether the amended Notification No. 41/2007-Service Tax was applicable for determining refund of service tax on export-related services with reference to the date of filing the refund claim.

Analysis: The notification was treated as a special refund mechanism intended to neutralize domestic taxes on exports and promote international competitiveness. The Board's circular dated 12.03.2009 was read as clarifying that the amended provision in force on the date of filing the refund claim could be applied. The Tribunal's earlier view in similar matters was followed, and the notification was distinguished from ordinary exemption notifications whose amendments are normally prospective.

Conclusion: The amended notification applied to the refund claim, and the order-in-revision was not sustainable.

Final Conclusion: The assessee was held entitled to the refund as sanctioned by the original authority, and the revision order was set aside.

Ratio Decidendi: Where a refund notification is amended to further export neutrality and the Board clarifies that the amended terms apply on the date of filing the refund claim, the amended beneficial provision governs the claim.

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