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2011 (2) TMI 779 - CESTAT, AHMEDABADWaiver of pre-deposit - Application for stay - Refund - principles of natural justice - Notification No. 33/2008-ST dated 07.12.2008 - On the date of filing of application for refund, the notification in existence provided for refund of service tax on the basis of 10% ceiling and without any restriction relating to drawback - Even though this observation was made in the month of August and in December the notification was amended to provide that even where drawback was availed refund of service tax can be given - It is settled law that exemption notifications have to be interpreted strictly and they have only prospective effect and retrospective effect cannot be given unless specifically provided for - since the finished goods would have exempted from the service tax and therefore, service provider would have claimed for which separate procedure would have been set out - admittedly the dates of export in respect of which refunds have been rejected are prior to the date of amendment - Held that: exemption would be operative from the date of amendment of notification and has nothing to do with the date of filing of refund claims - Decided against the assessee
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