2018 (3) TMI 413

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....ana Wadhwa The appellants have made a request for adjournment. However, we find that the issue stands covered by the precedent decisions of the Tribunal on the identical issue. As such, after rejecting the request for adjournment, we decide to proceed the appeals itself. 2. After hearing the Ld. AR appearing for the Revenue and after going through the impugned orders, we find that the appellants....

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....he said plea has observed as under:- "4.4 Whereas, on verification of the documents filed by the appellants it is observed that they have availed drawback for all the goods exported for which service tax refund has been claimed. The Notification No.41/2007-ST does not allow refund of service tax for the goods exported availing drawback and this condition has been withdrawn vide Notification No.33....

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.... it was held that Notification No.33/2008-ST dated 07.12.2008 cannot be held to be of retrospective nature and the refund claims filed prior to the introduction of the said notification would be hit by Notification No.41/2007-ST, if the exports have been made under duty drawback. The said decision of the Tribunal was followed in the case of Judhana Art and Crafts Vs. CCE, Jaipur - 2017 (47) STR 35....