2018 (2) TMI 1321

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....peals are against different Orders-in-Appeal, but the issue involved is identical and hence all the appeals are considered for a decision through this common order for the sake of convenience. The appellant in all these cases exported goods and filed refund claims under Notification No. 41/2007-ST dt. 06.10.2007 for the service tax paid on various services used in the export of goods. In respect of these various appellants, part or full amounts of refunds have been disallowed for the reason that the goods have been exported under drawback claim and hence in terms of the proviso 1(e) of the Notification No. 41/2007, refund is not allowable. Aggrieved by the rejection of refunds the present appeals have been filed. 2. With the above backgrou....

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....Tribunal has held that after the amendment of Notification No. 41/2007 (to include the condition that refund cannot be granted if drawback is claimed) the refunds are not allowable. He relied on the decision of the Tribunal in the case of CCE, Jaipur-I vs. Rajasthan Textile Mills & Others -2016-TIOL-1228-CESTAT-DEL. 5. After hearing both sides and on perusal of record, we note that the refund claims in question cover the period partly prior to 07.12.2008 and part of the claims are for the period subsequent to the date. After the amendment of Notification No. 41/2007 by Notification No. 33/2008, the condition regarding drawback availment has been deleted and there can be no objection to grant of such refund subsequent to that date if otherw....