https://www.taxtmi.com/caselaws?id=325911 A refund of service tax under Notification No. 41/2007-ST was unavailable where the exported goods had been cleared under claim of drawback, because non-availment of drawback was a condition precedent for eligibility. The appellant's drawback claim on the FOB value of the exported goods meant the refund condition was not satisfied, and the later deletion of that condition did not operate retrospectively. The notification had to be applied as it stood during the relevant period, so the refund claims failed. en-us Thu, 10 Mar 2016 00:00:00 +0530 Fri, 01 Apr 2016 11:08:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325911 A refund of service tax under Notification No. 41/2007-ST was unavailable where the exported goods had been cleared under claim of drawback, because non-availment of drawback was a condition precedent for eligibility. The appellant's drawback claim on the FOB value of the exported goods meant the refund condition was not satisfied, and the later deletion of that condition did not operate retrospectively. The notification had to be applied as it stood during the relevant period, so the refund claims failed. Case-Laws Service Tax Thu, 10 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325911