https://www.taxtmi.com/caselaws?id=356710 Refund of service tax on input services used for export was available under Notification No. 41/2007-ST only where the exports were not made under duty drawback. Notification No. 33/2008-ST later removed that restriction, but the amendment was treated as prospective and not applicable to refund claims relating to exports made before 07.12.2008. As the exports in question were made before that date and under duty drawback, the amended notification did not support the refund claim. The refund claims were therefore held inadmissible and the impugned orders were upheld. en-us Thu, 21 Dec 2017 00:00:00 +0530 Sat, 10 Mar 2018 06:56:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356710 Refund of service tax on input services used for export was available under Notification No. 41/2007-ST only where the exports were not made under duty drawback. Notification No. 33/2008-ST later removed that restriction, but the amendment was treated as prospective and not applicable to refund claims relating to exports made before 07.12.2008. As the exports in question were made before that date and under duty drawback, the amended notification did not support the refund claim. The refund claims were therefore held inadmissible and the impugned orders were upheld. Case-Laws Service Tax Thu, 21 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356710