Service tax refund for export-related services remains available despite drawback claim under the notified scheme.

Refund of service tax paid on specified export-related services under Notification No. 41/2007-ST was treated as admissible even where drawback had also been claimed. The notification framework, read with the later amendment and the drawback notification, was taken to show that the refund mechanism remained available for the notified services and could not be denied solely because drawback was availed. The claim was therefore viewed as no longer res integra, and rejection of the refund on that ground was held unsustainable.

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Issues: Whether refund of service tax paid on specified export-related services under Notification No. 41/2007-ST was admissible when drawback had also been claimed.

Analysis: The refund claim was rejected on the ground that drawback had been availed. The applicable notification framework, read with the later amendment and the drawback notification, showed that the specified services eligible for refund were not to be denied merely because drawback was claimed. The issue was treated as no longer res integra, and the refund mechanism under the notification was held to remain available despite drawback.

Conclusion: The refund of service tax was held to be admissible notwithstanding the drawback claim, and the rejection of refund was unsustainable.

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