https://www.taxtmi.com/caselaws?id=211507 Refund of service tax drawback for exports made in April to June 2008 was not available because Notification No. 41/2007-S.T., then in force, required that no drawback of service tax be availed on the exported goods. The later amendment dated 7-12-2008 deleting that condition was held not to operate retrospectively, as a fiscal notification is ordinarily prospective unless the amendment is clearly clarificatory. Applying the amended position to earlier exports would impermissibly enlarge the refund benefit for past transactions. The Revenue's appeals were therefore allowed. en-us Thu, 18 Aug 2011 00:00:00 +0530 Mon, 27 Feb 2012 16:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211507 Refund of service tax drawback for exports made in April to June 2008 was not available because Notification No. 41/2007-S.T., then in force, required that no drawback of service tax be availed on the exported goods. The later amendment dated 7-12-2008 deleting that condition was held not to operate retrospectively, as a fiscal notification is ordinarily prospective unless the amendment is clearly clarificatory. Applying the amended position to earlier exports would impermissibly enlarge the refund benefit for past transactions. The Revenue's appeals were therefore allowed. Case-Laws Service Tax Thu, 18 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211507