https://www.taxtmi.com/caselaws?id=345572 A clear and unambiguous refund restriction in Notification No. 41/2007-ST could not be treated as retrospective merely because Notification No. 33/2008 later deleted the drawback condition, so refund for the period before 07.12.2008 was not admissible on that basis. Charges such as THC, bill of lading, origin haulage and repo charges were treated as port-related services used for export, and the service provider's classification did not control refund eligibility. Documentary issues concerning invoices, GTA tax payment proof and the accreditation certificate were remanded for verification by the original authority. en-us Thu, 08 Jun 2017 00:00:00 +0530 Tue, 01 Aug 2017 18:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345572 A clear and unambiguous refund restriction in Notification No. 41/2007-ST could not be treated as retrospective merely because Notification No. 33/2008 later deleted the drawback condition, so refund for the period before 07.12.2008 was not admissible on that basis. Charges such as THC, bill of lading, origin haulage and repo charges were treated as port-related services used for export, and the service provider's classification did not control refund eligibility. Documentary issues concerning invoices, GTA tax payment proof and the accreditation certificate were remanded for verification by the original authority. Case-Laws Service Tax Thu, 08 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345572