Export service tax refund remains admissible absent proof of double benefit through a simultaneous drawback claim.

Refund of service tax on exports is admissible where the record does not show a double benefit through a simultaneous drawback claim for the same export. The material examined showed that no drawback of service tax had been claimed in respect of the relevant exports, so there was no dual benefit. The only caution noted was that the refund-granting authority must ensure that refund of service tax and drawback for the same export are not both allowed. On that basis, the refund was treated as allowable and the Revenue's challenge failed.

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Issues: Whether refund of service tax on export was admissible where the assessee was alleged to have also claimed drawback in respect of the same export.

Analysis: The record was examined to ascertain whether the assessee had obtained any double benefit. It was found that no drawback of service tax had been claimed for the same export and that there was no dual benefit as recorded by the adjudicating authority. The only caution recorded was that the refund-granting authority must ensure that refund of service tax and drawback in respect of the same export are not both allowed.

Conclusion: The refund was held admissible and the Revenue's challenge was rejected.

Ratio Decidendi: Refund on export is not to be denied unless the record shows that the assessee has obtained a double by simultaneously claiming drawback for the same export.

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