https://www.taxtmi.com/caselaws?id=341008 Drawback on duty-paid inputs did not, by itself, bar refund of service tax paid on eligible export-related services under Notification No. 41/2007-S.T., because the drawback did not cover the services for which refund was sought. The refund claim was also treated as within time, as the Tribunal applied its earlier view that claims filed within the extended period prescribed by the notification were maintainable. CHA and courier services used for export of goods were held to fall within the refund framework for export-related services where service tax had been paid. On that basis, the denial of refund was set aside and consequential relief followed. en-us Wed, 15 Mar 2017 00:00:00 +0530 Tue, 07 Nov 2017 14:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341008 Drawback on duty-paid inputs did not, by itself, bar refund of service tax paid on eligible export-related services under Notification No. 41/2007-S.T., because the drawback did not cover the services for which refund was sought. The refund claim was also treated as within time, as the Tribunal applied its earlier view that claims filed within the extended period prescribed by the notification were maintainable. CHA and courier services used for export of goods were held to fall within the refund framework for export-related services where service tax had been paid. On that basis, the denial of refund was set aside and consequential relief followed. Case-Laws Service Tax Wed, 15 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341008