https://www.taxtmi.com/caselaws?id=343607 Refund of service tax paid on specified export-related services under Notification No. 41/2007-ST was treated as admissible even where drawback had also been claimed. The notification framework, read with the later amendment and the drawback notification, was taken to show that the refund mechanism remained available for the notified services and could not be denied solely because drawback was availed. The claim was therefore viewed as no longer res integra, and rejection of the refund on that ground was held unsustainable. en-us Fri, 28 Apr 2017 00:00:00 +0530 Mon, 29 May 2017 08:13:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343607 Refund of service tax paid on specified export-related services under Notification No. 41/2007-ST was treated as admissible even where drawback had also been claimed. The notification framework, read with the later amendment and the drawback notification, was taken to show that the refund mechanism remained available for the notified services and could not be denied solely because drawback was availed. The claim was therefore viewed as no longer res integra, and rejection of the refund on that ground was held unsustainable. Case-Laws Service Tax Fri, 28 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343607