https://www.taxtmi.com/caselaws?id=214937 Amended Notification No. 41/2007-Service Tax was treated as a special refund mechanism aimed at export neutrality, and the Board's circular was read as clarifying that the amended terms in force on the date of filing the refund claim could be applied. The notification was distinguished from an ordinary exemption notification, so the amendment was not confined to prospective operation. The assessee was therefore entitled to the refund as sanctioned by the original authority, and the revision order was set aside. en-us Mon, 12 Mar 2012 00:00:00 +0530 Wed, 13 Jun 2012 18:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214937 Amended Notification No. 41/2007-Service Tax was treated as a special refund mechanism aimed at export neutrality, and the Board's circular was read as clarifying that the amended terms in force on the date of filing the refund claim could be applied. The notification was distinguished from an ordinary exemption notification, so the amendment was not confined to prospective operation. The assessee was therefore entitled to the refund as sanctioned by the original authority, and the revision order was set aside. Case-Laws Service Tax Mon, 12 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214937