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2016 (11) TMI 523 - 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 present bunch of appeals are being repeatedly adjourned at the requests of Mr. O P Aganwal, Id Consultant, who is representing most of the assessees on the ground that Tribunal has decided against them in the above referred decision in the case of Art & Craft Inc. & Others Vs. CCE, Jaipur-II [2016 (4) TMI 25 - CESTAT NEW DELHI] and they are making efforts at the Ministry level to get retrospective exemption. However, it is seen and as clarified by the Id. Advocate today that in spite of representations made by them, no decision has been taken by the Ministry. This fact itself leads to the conclusion that the issue stand decided against the assessees by the above referred decision in the case of Art & Craft Inc. & Others Vs. CCE, Jaipur-II and this fact stands accepted by the Id. Advocates representing the assessees. The goods having been exported under claim of drawback is a violative of the condition I (e) of the Notification, thus leading to the fact of non-refund of service tax paid on various services utilised at the port area for the export of goods - appeal of assessee rejected - decided in favor of Revenue.
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