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2016 (4) TMI 25 - AT - Service TaxRefund of Service tax - paid on specified services in terms of the provisions of Notification No.41/2007-ST 6.10.2007 - Non-fulfillment of condition contained in proviso (e) to para (1) of Notification that the goods exported without availing drawback of service tax paid on the specified services under the Customs, Central Excise and Service Tax Drawback Rules, 1995- Held that:- the appellant's contention that deletion of the condition (e) with effect from 7.12.2008 should be considered as retrospective cannot be accepted. Condition (e) is admittedly part and parcel of the Notification and the benefit of the Notification is dependent on the fulfillment of a particular condition enumerated therein. The said condition was part of the above Notification, during the relevant period and it was incumbent upon the assesee to fulfill the same for the purpose of availment of the benefit of the Notification. The deletion of the said condition of the Notification subsequently cannot be considered to be clarificatory in nature so as to hold the same to be effective with retrospective effect. Deletion of the condition of the Notification is only reflective upon the legislative intent and would be effective only from the date of its actual deletion. Therefore, refund cannot be allowed. - Decided against the assessee
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