https://www.taxtmi.com/caselaws?id=244848 Refund of service tax on export of goods was held inadmissible where the exporter had claimed drawback, because clause (e) of the proviso to the opening paragraph of Notification No. 41/2007-ST made non-availment of drawback a mandatory condition for refund eligibility. The argument that the drawback claim was filed routinely did not cure the breach of the notification condition. On that basis, the refund claim failed and the appeals were dismissed. en-us Fri, 06 Dec 2013 00:00:00 +0530 Mon, 10 Mar 2014 10:30:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244848 Refund of service tax on export of goods was held inadmissible where the exporter had claimed drawback, because clause (e) of the proviso to the opening paragraph of Notification No. 41/2007-ST made non-availment of drawback a mandatory condition for refund eligibility. The argument that the drawback claim was filed routinely did not cure the breach of the notification condition. On that basis, the refund claim failed and the appeals were dismissed. Case-Laws Service Tax Fri, 06 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244848