2023 (1) TMI 106

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....y M/s Arvind Limited against denial of refund of service tax under Notification 41/2007-STdated 06.10.2007. 2. Learned counsel for the appellant pointed out that they had claimed refund of the service tax paid on 17 services used for export of their final product. The refund claim was filed Under Notification 41/2007-ST dated 06.10.2007. the Notification 41/2007-STdated 06.10.2007 contains specif....

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....I 2016 (4) TMI 197-CESTAT New Delhi, has held that the said amendment is not retrospective and denied the benefit of cash refund of service tax paid on these 17 services for the period prior to amendment of Notification 41/2007-STdated 06.10.2007 by Notification 33/2008-STdated 07.12.2008. 3. Learned Authorized Representative relies on the impugned order. 4. I have considered the rival submissio....

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.... Tax Drawback Rules, 1995 but contended that drawback did not include the service tax paid on the impugned input services because as per the Drawback Rules, the average amount of tax paid on taxable services which are used as input services for manufacturing or processing or for containing or packing the export goods are taken into account while fixing the all industry drawback rates as is evident....

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.... for containing or packing the export goods. It by no means implies that Central Government is forbidden to have regard to other input services like the ones involved in these appeals while fixing the all industry rates of drawback. Notification No 41/2007-ST contained a proviso during the relevant period which stated that "the said goods have been exported without availing drawback of service tax....