https://www.taxtmi.com/caselaws?id=77248 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. en-us Fri, 01 Jan 2010 00:00:00 +0530 Thu, 02 Sep 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77248 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. Case-Laws Service Tax Fri, 01 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77248