https://www.taxtmi.com/caselaws?id=432359 The Tribunal dismissed the appeal by M/s Arvind Limited, holding that the draw back claimed affected the eligibility for cash refund under Notification 41/2007-ST before the amendment by Notification 33/2008-ST. The decision was based on the precedent set by Bharat Art & Crafts case, emphasizing that draw back availed precluded refund claims for the period before the amendment. The judgment highlighted the importance of Drawback Rules and relevant notifications in determining eligibility for service tax refunds. en-us Thu, 01 Dec 2022 00:00:00 +0530 Wed, 04 Jan 2023 08:28:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432359 The Tribunal dismissed the appeal by M/s Arvind Limited, holding that the draw back claimed affected the eligibility for cash refund under Notification 41/2007-ST before the amendment by Notification 33/2008-ST. The decision was based on the precedent set by Bharat Art & Crafts case, emphasizing that draw back availed precluded refund claims for the period before the amendment. The judgment highlighted the importance of Drawback Rules and relevant notifications in determining eligibility for service tax refunds. Case-Laws Service Tax Thu, 01 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432359