https://www.taxtmi.com/caselaws?id=212801 For refunds of service tax paid on exports under Notification No. 41/2007-ST, entitlement is governed by the amended provision in force on the date the refund claim is filed. The CESTAT followed its earlier ruling in the connected appeals and applied the same principle to the present matter. On that basis, the impugned order was sustained and the revenue's challenge failed. en-us Fri, 23 Dec 2011 00:00:00 +0530 Tue, 24 Apr 2012 16:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212801 For refunds of service tax paid on exports under Notification No. 41/2007-ST, entitlement is governed by the amended provision in force on the date the refund claim is filed. The CESTAT followed its earlier ruling in the connected appeals and applied the same principle to the present matter. On that basis, the impugned order was sustained and the revenue's challenge failed. Case-Laws Service Tax Fri, 23 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212801