https://www.taxtmi.com/caselaws?id=326217 Refund of service tax under Notification No. 41/2007-ST was unavailable where the exported goods had been claimed under drawback, because proviso (e) required export without availing drawback of service tax paid on the specified services. The deletion of that proviso by Notification No. 33/2008-ST operated only prospectively, as no express or implied retrospective effect was shown. Exemption notifications are to be strictly construed, and any ambiguity operates in favour of the Revenue. Applying that principle, the claimed refund was inadmissible once the drawback condition was breached. en-us Fri, 15 Jan 2016 00:00:00 +0530 Sat, 09 Apr 2016 07:55:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326217 Refund of service tax under Notification No. 41/2007-ST was unavailable where the exported goods had been claimed under drawback, because proviso (e) required export without availing drawback of service tax paid on the specified services. The deletion of that proviso by Notification No. 33/2008-ST operated only prospectively, as no express or implied retrospective effect was shown. Exemption notifications are to be strictly construed, and any ambiguity operates in favour of the Revenue. Applying that principle, the claimed refund was inadmissible once the drawback condition was breached. Case-Laws Service Tax Fri, 15 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326217