https://www.taxtmi.com/caselaws?id=341467 Refund of service tax on input services used for export of goods was initially restricted where the exports were made under drawback claim under Notification No. 41/2007-S.T., but Notification No. 33/2008-S.T. removed that restriction. Because part of the exports in some matters, and the full period in one matter, fell after the amendment, a blanket denial of refund on the drawback objection could not stand. Entitlement had to be examined period-wise with reference to the relevant export dates and supporting documents, and the matters were remanded for reconsideration by the original authority. en-us Thu, 13 Oct 2016 00:00:00 +0530 Mon, 10 Apr 2017 10:22:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341467 Refund of service tax on input services used for export of goods was initially restricted where the exports were made under drawback claim under Notification No. 41/2007-S.T., but Notification No. 33/2008-S.T. removed that restriction. Because part of the exports in some matters, and the full period in one matter, fell after the amendment, a blanket denial of refund on the drawback objection could not stand. Entitlement had to be examined period-wise with reference to the relevant export dates and supporting documents, and the matters were remanded for reconsideration by the original authority. Case-Laws Service Tax Thu, 13 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341467