2017 (1) TMI 1609 - AT - Service Tax

Whether simultaneous benefit of refund as well as draw back can be claimed under Notification No. 41/2007 dated 06.10.2007? Held that - The exemption N/N. 41/2007-ST is rendered inapplicable in the case of such exports where the appellant claimed drawback under the Drawback Rules - appeal dismissed - decided against appellant.

Summary

The Appellate Tribunal CESTAT NEW DELHI dismissed the appeals regarding simultaneous benefit of refund and draw back under Notification No. 41/2007. The Tribunal held that the exemption under the notification is not applicable if drawback is claimed under the Drawback Rules. The appeals were dismissed as no merits were found.