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2023 (1) TMI 106 - AT - Service TaxDenial of cash refund of service tax - Export of final products - period prior to amendment of Notification 41/2007-STdated 06.10.2007 by Notification 33/2008-STdated 07.12.2008 - HELD THAT:- The appellant have exported certain goods and utilized certain services. The appellant have sought refund of service tax paid on those services under Notification 41/2007-ST. the decision of Tribunal in the case of BHARAT ART AND CRAFTS, SHIVAM EXPORT (100% EOU) , BOTHRA INTERNATIONAL VERSUS COMMISSIONER OF CENTRAL EXCISE, JAIPUR-II [2016 (4) TMI 197 - CESTAT NEW DELHI] clearly lays down that if the appellants have availed draw back, the refund under Notification 41/2007 dated 06.10.2007cannot be claimed for the period prior to amendment of Notification 41/2007-STdated 06.10.2007 by 33/2008-ST dated 07.12.2008. Appeal dismissed.
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