2017 (4) TMI 437

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.... Consultant, for the Appellant. Shri Ranjan Khanna and Sanjay Jain, DRs, for the Respondent. ORDER [Order per : Archana Wadhwa, Member (J)]. - The issue involved in all these appeals is refund of service tax paid on various services utilised for export of goods in terms of Notification No. 41/2007-S.T., dated 6-10-2007. 2. As per one of the conditions of the Notification is that such refu....

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..... Even though the Tribunal rejected the assessee's claim in the above referred case, for the retrospective effect of the amendment under Notification No. 33/2008-S.T., but a part period involved in the present appeals is subsequent to the issuance of the said Notification. Revenue's objection of claim of drawback for denial of refund claim is not sustainable. 4. Ld. Departmental Representati....