TMI Blog2023 (1) TMI 106X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 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. - Service Tax Appeal No. 14071 of 2013 - A/12197/2022 - Dated:- 1-12-2022 - MR. RAJU, MEMBER (TECHNICAL) Shri S. J. Vyas, Advocate appeared for the Appellant Shri R.K. Agarwal, Superintendent (AR) for the Respondent ORDER This appeal has been filed by 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 Und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the decision of Tribunal in the case of Bharat Art Crafts (supra) 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. In para 2 of the decision following has been observed. 2. As regards the appeals of M/s Bharat Arts Crafts and M/s Bothra International are concerned, Id. Consultant for the appellant concedes that they exported goods under claim of drawback under Customs, Central Excise Duties and Service Tax Drawback Rules, 1995 but contended that drawback did not include the service tax paid on the impugned input services because as per t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995 . There is no doubt that the impugned services were input services. If the contention of the appellant that these services were not included in fixing the all industry rates of drawback was true then there was no need to incorporate the said proviso in Notification No.41/2007-ST as the said proviso would in that case be redundant. There is natural presumption that legislature would not incorporate redundant provisions in law. Further if the said proviso did not affect the eligibility of the exporters for refund under Notification No.41/2007-ST then there was no need for the Govt. to delete the said proviso vide Notification No.33/2008-ST dated 7.12.2008.There is nothing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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