https://www.taxtmi.com/caselaws?id=355900 Refund of service tax on specified export-related services was governed differently before and after the amendment to Notification No. 41/2007-ST by Notification No. 33/2008. For the pre-amendment period, the notification expressly barred refund where goods were exported under drawback claim, and the removal of that restriction was not retrospective, so refund was not admissible. For the post-amendment period, the drawback-based bar no longer applied, and refund could not be denied on that ground if otherwise admissible. The claims therefore had to be bifurcated, and the matter was remanded for fresh consideration of the eligible post-amendment refund. en-us Thu, 25 Jan 2018 00:00:00 +0530 Wed, 21 Feb 2018 06:27:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355900 Refund of service tax on specified export-related services was governed differently before and after the amendment to Notification No. 41/2007-ST by Notification No. 33/2008. For the pre-amendment period, the notification expressly barred refund where goods were exported under drawback claim, and the removal of that restriction was not retrospective, so refund was not admissible. For the post-amendment period, the drawback-based bar no longer applied, and refund could not be denied on that ground if otherwise admissible. The claims therefore had to be bifurcated, and the matter was remanded for fresh consideration of the eligible post-amendment refund. Case-Laws Service Tax Thu, 25 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355900