2016 (4) TMI 331

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....For the Appellant : Shri K Poddar, DR For the Respondent : Ms Neha Meena, Adv ORDER Per R. K. Singh Heard both sides. 2. The only issue involved in these appeals is whether refund of service tax under Notification No. 41/2007 - ST is admissible when the goods have been exported under claim of drawback under Customs and Excise Duties and Service Tax Drawback Rules, 1995. The 1st appe....

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....ee fairly conceded that this issue is covered against the assessee by the judgement of CESTAT in the case of Rajasthan Textile Mills (supra). 5. We have considered the contentions and perused the records. We find that during the relevant period notification No. 41/2007 - ST contained proviso (e) which stated as under: "(e) the said goods have been exported without availing drawback of servic....

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....cts Ltd. - 2015 (323) ELT 644 (SC) held that "it is trite that exemption notifications are to be construed strictly and even if there is any doubt same is to be given in favour of the deptt." In the case of Rajasthan Textile Mills (supra) CESTAT held as under 4. We have considered the appellants contentions and pursued Notification No. 41/2007-S.T. One of the conditions prescribed in the said N....