Service tax refund for export input services survives after amendment removing drawback restriction, requiring period-wise reconsideration.

Refund of service tax on input services used for export of goods was initially restricted where the exports were made under drawback claim under Notification No. 41/2007-S.T., but Notification No. 33/2008-S.T. removed that restriction. Because part of the exports in some matters, and the full period in one matter, fell after the amendment, a blanket denial of refund on the drawback objection could not stand. Entitlement had to be examined period-wise with reference to the relevant export dates and supporting documents, and the matters were remanded for reconsideration by the original authority.

---

---

Issues: Whether refund of service tax paid on input services used for export of goods was admissible when the exports were made under drawback claim, and whether the amendment introduced by the later notification affected the entitlement for exports made after its date.

Analysis: The refund scheme under Notification No. 41/2007-S.T. initially denied refund where goods were exported under drawback claim. The subsequent amendment by Notification No. 33/2008-S.T. withdrew that restriction. Since the record indicated that part of the exports in some matters, and the entire period in one matter, fell after the later notification, the objection based solely on drawback claim could not sustain a blanket denial of refund. The entitlement had to be examined with reference to the relevant export period and the supporting documents.

Conclusion: The objection to refund on the ground of drawback claim was not sustainable for the period after the amendment, and the matters were required to be reconsidered period-wise by the original authority.

---