https://www.taxtmi.com/caselaws?id=334505 Refund of service tax on specified port services used for exports was treated as unavailable where the exported goods were cleared under drawback, because condition 1(e) of the first proviso to Notification No. 41/2007-ST excludes refund in such cases. The Tribunal followed its earlier Division Bench view and declined to prefer earlier Single Member decisions allowing refund, treating the exclusionary condition as mandatory. The operative effect is that exports made under drawback do not qualify for the refund benefit for the covered services. en-us Thu, 13 Oct 2016 00:00:00 +0530 Mon, 06 Nov 2017 14:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334505 Refund of service tax on specified port services used for exports was treated as unavailable where the exported goods were cleared under drawback, because condition 1(e) of the first proviso to Notification No. 41/2007-ST excludes refund in such cases. The Tribunal followed its earlier Division Bench view and declined to prefer earlier Single Member decisions allowing refund, treating the exclusionary condition as mandatory. The operative effect is that exports made under drawback do not qualify for the refund benefit for the covered services. Case-Laws Service Tax Thu, 13 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334505