Service tax refund for exported goods with drawback claim is inadmissible per Notification No. 41/2007-ST. Conditions must be followed.

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....Refund of service tax - Goods exported under claim of drawback - While fixing all industry rate of drawback, the average duties and service tax paid in respect of inputs and input services are taken into account and the condition of Notification No. 41/2007 - ST has to be strictly construed - Refund inadmissible - AT....